Zhao Company has fixed costs of $265,200. Its single product sells for $159 per unit, and variable costs are $108 per unit. Compute the units that must be sold to achieve a target income of $102,000. Unit sales Coors Company expects sales of $487,500 (6,500 units at $75 per unit). The company's total fixed costs are $250,000 and its variable costs are $25 per unit. Compute (a) break-even in units and (b) the margin of safety in dollars. (a) Break-even point in units (b) Margin of safety