Answer
Breakeven Point (in units) = 327,600 $\div$ 182 ≈ 1,800 units
Margin of Safety (in units) = 618,000 / 206 - 1,800 units = 1,800 units
Work Step by Step
Breakeven Point (in units) = Fixed Costs / Contribution Margin per Unit
Contribution Margin per Unit = Revenue per Unit - Variable Cost per Unit
Contribution Margin per Unit = 206 - 24 = 182
Margin of Safety (in units) = Actual Sales - Breakeven Sales
