Charted Ltd manufactures three types of fruit juice: Orapine, Bananago and Pinemelon. The budgeted sales prices, sales volumes and costs for the next year are as follows:

	Orapine	Banango	Pinemelon
Selling price per unit (GHS)	1,600	1,800	1,400
Sales units	420	400	380
Material cost per unit (GHS)	430	500	360
Labour cost per unit (GHS)	220	240	190
Variable overheads per unit (GHS)	110	120	95

Sixty per cent of the labour costs are fixed, and forty per cent are variable. The company expects the general fixed overheads, excluding any fixed labour costs, to be GHS55,000 for the next year. Determine the margin of safety units for each product.