Alfa Company manufactures and sells a single product. The Company's sales and last month follow: TOTAL Per unit Sales 450 30 Less variable expenses 180 12 Contribution margin 270 18 Less fixed expenses 216 Net profit 54 Required Calculate the monthly break-even point in units? o Calculate the margin of safety in units AND percentage terms? o Without preparing a Contribution income statement. If Alfa sells 20 units next month, what will be the Company's profit