Staley Company offers two products At present the following represents the usual results of a month's operations Product M Units of sales 30,000 Total Sales $63,000 Variable Costs $40,500 Contribution Margin $22,500 Fixed Expenses Net Operating Income Per unit $2.10 1.35 0.75 Product P 80,000 Total $92,000 $72,000 $20,000 Company Per unit Total 1.15 $155,000 0.9 $112,500 0.25 $42,500 $25,000 $17.500 Required a. Find the break-even point in dollars. b. Find the margin of safety percentage