A company sells Widgets for $100 each. Each Widget requires $20 of raw materials and two hours of direct labour (@$25 per hour) to manufacture. Annual overheads at the widget factory total $90,000. Required: a) What is the break-even point for Widgets in units ? b) What is the break-even point for Widgets in $? c) If the company wishes to make a profit of $60,000, how many Widgets must it sell? d) If the company has planned sales of 6,000 Widgets, what is the margin of safety