Cullumber Co. estimates that variable costs will be 70% of sales and fixed costs will total $2,458,500. The selling price of the product is $11.00, and 780,000 units will be sold. Using the mathematical equation, (a) Your answer is correct. Compute the break-even sales units and sales dollars. Break-even sales units units Break-even sales dollars $ Compute the margin of safety in dollars and as a ratio. (Round margin of safety ratio to 1 decimal place, e.g. 52.7.) Margin of safety in dollars $ Margin of safety ratio %