Exercise 181 Henning Co. estimates that variable costs will be 70% of sales and fixed costs will total $2,160,000. The selling price of the product is $10, and 750,000 units will be sold. Using the mathematical equation, Compute the break-even point in units and dollars. Break-even point (in units) units Break-even point in dollar) $ Compute the margin of safety in dollars and as a ratio. Margin of safety in dollars $ Margin of safety ratio % Compute net income. Net income