Williams & Williams Co. produces plastic spray bottles and wants to earn a before-tax profit of $1,000,000 next quarter. Variable cost is $2.50 per bottle, fixed costs are $1,975,000, and the selling price is $5.00 per bottle. How many bottles must the company sell to meet its profit goal? Unit sales bottles per quarter Franklin Cards sells greeting cards for $10.00 each and plans to sell 138,000 cards every quarter. The management accountant has determined the company must sell 96,600 cards every quarter to break even. What is the margin of safety (MOS) in both units and sales dollars? Margin of Safety (MOS) In units In sales dollars