Refer to the current information for Bay Area Cycle Co. in Mini-Exercise 12.4.

Data from in Exercise 12.4

Current operating income for Bay Area Cycles Co. is $74,000. Selling price per unit is $120, the contribution margin ratio is 30%, and fixed expense is $250,000.

Required:
Calculate Bay Area Cycle’s breakeven point in units and total sales dollars. Calculate Bay Area Cycle’s margin of safety and margin of safety ratio.