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E 21-7 A 1045 PE 21-7B Margin of safety OBJ.5 Jonick Company has sales of $740,000, and the break-even point in sales dollars is $547,600. Determine the company's margin of safety as a percent of current sales. -3 0.1033 PE 21-3B Break-even point OBJ. 3 O'Shaughnessy Inc. sells a product for $90 per unit. The variable cost is $65 per unit, while fixed costs are $65,000. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $105 per unit