Answer:
1. 6,944 units and $833,333.33
2.  $1,080,000 and  22.83%
Explanation:
The computations are shown below:
1. Break-even point in units
= (Fixed expenses ) ÷ (Contribution margin per unit)  
where,  
Contribution margin per unit = Selling price per unit × contribution margin ratio
= $250,000 ÷ $36
= 6,944 units
Break-even point in sales
= (Fixed expenses ) ÷ (Contribution margin ratio)  
= $250,000 ÷ 30%
= $833,333.33
2. For margin of safety and margin of safety ratio:
Margin of safety = Expected sales - break even sales
where, 
Expected sales = (Operating income + fixed expense) ÷ (contribution margin ratio)
= ($74,000 + $250,000) 
= ($324,000) ÷ (30%) 
= $1,080,000
So, the margin of safety would be
= $1,080,000 - $833,333.33
= $246,667
Margin of safety ratio = Margin of safety ÷ total sales 
                                       = $246,667 ÷ $1,080,000 
                                       = 22.83%