b. A company makes a single product that it sells at 80 per unit. The total fixed costs are 360,000 for the period and the contribution/sales ratio is 60%. Budgeted production and sales for the period is 8,000 units. Calculate for the period 1. Break-even point, in units 2. Margin of Safety, in units 3. Margin of Safety, as a percentage of the budgeted sales (6 Marks)