25,000 K1,500,000 K144,000 20% Budgeted number of units: Budgeted Sales revenue Budgeted Fixed costs Contribution to sales(C/S) ratio; Required: a. Calculate the break-even point in units and in value terms. b. Calculate the margin of safety in units and in percentage terms (4 marks) (4 marks) Calculate the number of units required to be sold in order to meet a profit target o K300,000 (2 marks) d. Discuss the uses, underlying assumptions and limitations of breakeven analysis