19.5* You are presented with the following information for Giles Limited for the year to 28 February 2008:

£000 Fixed costs 150 Variable costs 300 Sales (50 000 units) 500 Required:

(a) Calculate the following:

(i) the break-even point in value terms and in units; and

(ii) the margin of safety in value terms and in units.

(b) Prepare a break-even chart.