Imperial (Pty) Ltd manufactures a single product and the following budget has been produced by the management accountant:
Sales at R250 per unit	R1 000 000
Variable costs	R600 000
Fixed manufacturing, administrative and marketing costs	R250 000
Calculate the following from the information provided below:
i	Break-even value using the marginal income ratio
ii	Margin of safety (in units)
iii	Break-even quantity if a sales commission of 20% is introduced.

All the units produced are expected to be sold.