Annual information about the uniform time produced in ABC business is given below.

- Sales Price: 5.000 TL

- Direct Substance Expense: 1.250 TL

- Direct Labor Cost: 825 TL

- Variable General Production Expenses: 370 TL

- Fixed General Production Expenses: 42.500.000 TL

- Fixed Sales and Management Expenses: 14.500.000 TL

a) Calculate the break-even point in units and amounts.

b) Calculate the security margin and rate since the budgeted sales amount is 35,000.

c) How many hours must be sold to make a profit of 20.000.000 TL?