Exercise 18-16 a,c Sandhill Company estimates that variable costs will be 62.00% of sales, and fixed costs will total 5516,800. The selling price of the product is $5. Compute the break-even point in (1) units and (2) dollars. (1) Break-even sales units (2) Break-even sales $ Assuming actual sales are $2,000,000, compute the margin of safety in (1) dollars and (2) as a ratio (1) Margin of safety $ (2) Margin of safety ratio