A&D Ltd. is in the manufacturing of wooden products and makes several wooden items. The following values are related to a particular wooden item:

Particulars
Selling price per unit	SAR 1,100
Variable cost per unit	SAR 400
Total fixed costs	SAR 500,000
Estimated next year’s budgeted sales	1,200 units

You are required to calculate:

BEP in units and BEP in sales SAR

Degree of operating leverage

Margin of safety in units

Margin of safety in SAR