Franklin Cards sells greeting cards for $2 each and plans to sell 100,000 cards every quarter. The management accountant has determined the company must sell 80,000 cards every quarter to break even....

Franklin Cards sells greeting cards for $2 each and plans to sell 100,000 cards every quarter. The management accountant has determined the company must sell 80,000 cards every quarter to break even. What is the margin of safety (MOS) in both units and sales dollars?