Straley 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 $67,500 Variable Costs $40,500 Contribution Margin $27.000 Fixed Expenses Net Operating Income Per unit S2.25 1.35 0.90 Product P 80,000 Total $92,000 $72,000 $20,000 Company Per unit Total 1.15 $159,500 0.90 $112,500 0.25 $47.000 $25,000 $22.000 Required: a. Find the break-even point in dollars. b. Find the margin of safety percentage