Zachary Company makes a product that sells for $30 per unit. The company pays $11 per unit for the variable costs of the product and Incurs annual fixed costs of $165,300. Zachary expects to sell 22,100 units of product Required Determine Zachary's margin of safety expressed as a percentage. (Round your answer to 2 decimal places. (.e, 0.2345 should be entered as 23.45) Margin of safety % Reld Company is considering the production of a new product. The expected variable cost is $33 per unit. Annual fixed costs are expected to be $630,000. The anticipated sales price is $75 each. Required Determine the break-even point in units and dollars using each of the following: a. Use the equation method. b. Use the contribution margin per unit approach c. Use the contribution margin ratio approach. (Do not round Intermediate calculations. Round "Contribution margin ratio" to 1 decimal place. (l.e., 0.234 should be entered as 23.4)) a. Break-even point in units Break-even point in dollars 6. Contribution margin per unit Break-even point in units Break-even point in dollars Contribution margin ratio Break even point in units Break-even point in dollars