3. Albertson, Inc. produces and sells 8,000 units of product for total Sales Revenue $560,000, and total variable costs $341,000. At this level of activity, Albertson's variable costs are around 80% of total (fixed + variable) costs. a) Calculate Albertsons break-even point in Sales Units (round to nearest unit). b) Calculate Albertson's Margin of Safety percentage (ratio) if actual Sales Revenue is $560,000 (round to nearest 00.0%)