1. If the breakeven point is $4,000,000, the variable cost per unit is $300 and the contribution margin per unit is $100, how much should have been the fixed costs? 2. ABC Company has a unit sales price of P4,000 variable costs of P700 and total fixed costs of P330,000. How much is the margin of safety in units if the company's actual sales amounted to P40,000,000?