Exercise 18-16 Glacial Company estimates that variable costs will be 50% of sales, and fixed costs will total $913,000. The selling price of the product is $4. Compute the break-even point in (1) units and (2) dollars. (1) Break-even sales units (2) Break-even sales $ Compute the margin of safety in (1) dollars and (2) as a ratio, assuming actual sales are $2,311,392. (Round ratio to 0 decimal places, e.g. 20%.) (1) Margin of safety $ (2) Margin of safety ratio %