3 Cunningham, Inc. sells MP3 players for $60 each. Variable costs are $40 per unit, and lixed costs toza any MP3 players must Cunningham se and income of $280.000? A) 6.000. B) 5.000. C) 20,000. D) 7.000. 4. Danny's Lawn Equipment has actual sales of $800.000 and a break-even point of $520.000. How much is its margin of safety ratio? A) 54% B) 35% C) 65% D) 46% 5. The following monthly data are available for Lumberyard Company. which produces only one product: Selling price per unit, $42: Unit variable expenses, $14; Total fixed expenses, S42.000: Actual sales for the month of June. 3,000 units. How much is the margin of safety for the company for June? A) $84,000 B) $42.000 C) S1.500 D) $63.000