QS $18-18($Algo$)$ Margin of safety in dollars and as a percent of sales LO C$2$

Zhao Company has fixed costs of $$442,200.$ Its single product sells for $$189$ per unit, and variable costs are $$123$ per unit. If the company expects sales of $10,000$ units, compute its margin of safety $($a$)$ in dollars and $($b$)$ as a percent of expected sales.

a$.$ Margin of safety $($in dollar$)$

b$.$ Margin of safety $(\%)$