Ever Markets prepares marketing plans for growing businesses. For 2017 , budgeted revenues are $800,000 based on 400 marketing plans at an average rate per plan of $2,000. The company would like to achieve a margin of safety percentage of at least 35%. The company 's current fixed costs are $150,000 and variable costs average $1,500 per marketing plan. Read the Now, determine the formula used to calculate the margin of safety in units, then calculate the result. Requirement 2. Which of the following changes would help Ever Markets achieve its desired margin of safety? a. Average revenue per customer increases to $3,500; b. Planned number of marketing plans prepared increases by 6% c. Ever Markets purchases new software that results in a 4% increase to fixed costs but reduces variable costs by 8% per marketing plan. (Round all margin of safety percentages to the nearest whole percent, X.X%. Round breakeven units up to the next whole unit.) First, calculate the current margin of safety percentage. a. The average revenue per customer increases to $3,500. Ever Markets' breakeven number of units is now plans and its margin of safety percentage is now % This change help Ever Markets achieve its desired margin of safety of 35%. (Consider each of the following separately.) 1. Calculate Ever Markets' breakeven point and margin of safety in units. 2. Which of the following changes would help Ever Markets achieve its desired margin of safety? a. The average revenue per customer increases to $3,500. b. The planned number of marketing plans prepared increases by 6%. c. Ever Markets purchases new software that results in a 4% increase to fixed costs but reduces variable costs by 8% per marketing plan