Launch"s Budgeted Revenues = $300,000 based on 300 marketing plans at an avg. rate per plan of $1000. The company would like to achieve a margin of safety percentage of at least 40%. Current fixed costs are $ 105,000 and variable costs avg $500 per marketing plan.

Launch - its purchases new software that results in a 4% increase to fixed costs but reduces variable costs by 8% per marketing plan.

Launch - its' breakeven number of units is now _____ plans and its margin of safety percentage is now _____ %.