Assume the following:

* Unit Selling price, USP = 80;

* Unit Variable cost, UVC = 60;

* Fixed cost in total, FC = 5000;

* Units sold = 365

(Its recommended to prepare a preliminary Income statement, using Marginal approach.)

Round your numerical answers to 2 significant decimal places, if not even.

Round monetary answers to the nearest whole euro.

1. How much is the Break-Even Point in units?

2. How much is the Margin of Safety in euros?

3. How much is the Margin of Safety percentage?