AE18-16 (b, c) Grissom Company estimates that variable costs will be 60% of sales, and fixed costs will total $812,700. The selling price of the product is $7. Compute the break-even point in (1) units and (2) dollars. (Round answers to 0 decimal places, e.g. 205,000.) Breakeven sales in units units Breakeven sales in dollars $ Compute the margin of safety in (1) dollars and (2) as a ratio, assuming actual sales are $2.70 million. (Round answers to 0 decimal places, e.g. 205,000.) Margin of safety in dollars $ Margin of safety ratio %