Central Manufacturing has a budgeted capacity of 18,000 units. Fixed costs are estimated at $2,700,000 and the company sells one unit of its product for $850:

Cost per unit

Details	$
Direct materials	180
Direct labour	90
Variable overheads	50
	320
Fixed costs	60
Total costs	380

Details	December 2020
Actual Production	22,000 units
Sales	21,000 units

Required:

a) Calculate the contribution per unit (3 marks)

b) Determine the contribution to sales ratio (3 marks)

c) Find the breakeven point in units and sales revenue (6 marks)

d) Determine the margin of safety in units and sales revenue (6 marks)

e) Explain the meaning of margin of safety (3 marks)

f) Determine the margin of safety as a percentage of budgeted sales (4 marks)

Need answers for all questions from a to f please!