Buggs-Off Corporation produces and sells a line of mosquito repellants that are sold usually all year r The product sells at $100 per box. The following cost data has been prepared for its estimated upper and limits of activity for the year ended December 31, 2020. Lower Limit Upper Limit 4,000 6,000 Production (# of boxes) Production Costs: Direct Materials $60,000 80,000 $90,000 120,000 Direct Labour Overhead: Indirect Materials. Indirect Labour 25,000 40,000 20,000 37,500 50,000 20,000 Depreciation Selling & Administrative Expenses: Sales Salaries 50,000 30,000 Office Salaries 65,000 30,000 45,000 Advertising 45,000 Other 20,000 15,000 $365,000 Total $477,500 e) Recompute the break-even point in units, assuming that variable costs increased by 20% and fixed costs are reduced by $50,625. How will this impact the margin of safety ratio? (4 marks)