4) The company's variable costs were 52.3 million and fixed costs 30.5 million. Sales revenue, on the other hand, amounted to EUR 85.2 million (basic situation).

a) Find out the critical point of the company (M ) and the safety margin (%).

b) At what sales volume would the company's profit be 4 million?

c) What would be the company's result if the company reduced the price of its product by 5% and thus increased its sales volume (number of units) by 10%? How much volume increase (as a percentage) would be needed to make the price reduction profitable?

3) The budget information of a multi-product company is as follows (figures 1,000).

	Warehouse	Making	Assembly	Admin. & marketing
Direct costs	3240	4630	4120
Changing overhead	285	526	461
Fixed overhead	952	1390	1170	3720

The direct costs of Product X in stock are 26.0 / piece, in processing 47.5 / piece and in assembly 33.9 / piece. Find out the minimum production value, production value and cost value of product X.