Keller Company estimates that variable costs will be 60% of sales and fixed costs will total $1,920,000. The

Keller Company estimates that variable costs will be 60% of sales and fixed costs will total $1,920,000. The selling price of the product is $10, and 600,000 units will be sold.

Required:

A.  Compute the break-even point in units and dollars

B.  Compute the margin of safety in dollars and as a ratio