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Glacial Company estimates that variable costs will be 58.3% of sales, and fixed costs will total $678, 000. The selling price of the product is $5.70. Compute the break-even point in (1) units and (2) dollars. (Round intermediate calculation to 2 decimal places, e.g. 52.75 and final answers to 0 decimal places, e.g. 5, 275.) Assuming actual sales are $1, 818, 000, compute the margin of safety in (1) dollars and (2) as a ratio. (Round ratio to 0 decimal places, e.g. 20.)