Berha's Cellular sells phones for $100. The unit variable cost per phone is $50 plus a selling commission of 10%(based on the units sales price per phone). Fixed manufacturing costs total $1050 per month, while fixed selling and administrative costs total $2230. How many phones must be sold to achieve the breakeven point? B. Swimkids is a swimsuit manufacturer. They sell swim suits at a selling price is $30 per unit. Swimkids variable costs are $18 per unit. Fixed costs are $77700. Swimkids expects sales of $270400 next year. What is Swimkids's margin of safety?( in dollars)