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molander corporation is a distributor of a sun umbrella used at resort hotels. data concerning the next month's budget appear below:

selling price $27 per unit
variable expenses $16 per unit
fixed expenses $8,910 per month
unit sales 960 units per month

requirement 1:
compute the company's margin of safety. (omit the "$" sign in your response.)

margin of safety $

requirement 2:
compute the company's margin of safety as a percentage of its sales. (round your answer to the nearest whole percent. omit the "%" sign in your response.)

margin of safety as a percentage of sales %

Margin of safety = $4,050

Margin of safety as a percentage of sales % = 15.625

Explanation:

Requirement 1:

Selling Price = 27

Variable cost = 16

Contribution per unit = $27 - $16

                                   = $11

Fixed cost = $8,910

Break even sales:

= (Fixed cost ÷ Contribution per unit) ÷ Selling price per unit

= (8,910 ÷ 11) × 27

= 21,870

Expected Sales = Units sold per month × Selling price per unit

                          = 960 × 27

                          = 25,920

Margin of safety = Expected Sales – Break even sales

                           = 25,920 - 21,870

                           = 4,050

Margin of safety = $4,050

Requirement 2:

Margin of safety ratio = (Margin of Safety ÷ Expected sales) × 100

                                    = (4,050 ÷ 25,920) × 100

                                    = 15.625

Margin of safety as a percentage of sales % = 15.625

answer; ///(d); determining who competes most closely   with whom evaluating whether industry driving forces and competitive pressure favor some strategic groups and hurt others, and ascertaining whether the profit potential of different strategic groups varies due to the strengths and weaknesses in each groups respective market positions;