A company has budgeted sales of 100,000 units. The unit selling price is 4, variable costs are 2 perunitand fixed costs are 150,000 per annum.

1. Calculate the number of units tobe soldin order tobreak even.
2. Calculate, in units, the margin of safety.
3. determine the Profit/volume ratio
4. ifsellingpriceis increasedto 5, determine the new breakeven point in unitsand inrevenue.
5. variable cost is increased by 50%, what will be the newbreakevenpoint in units and revenue?