Marketing Docs prepares marketing plans for growing businesses. For 2020, budgeted revenues are $4,875,000 based on 750 marketing plans at an average rate per plan of $6,500. The company would like to achieve a margin of safety percentage of at least 30%. The company's current fixed costs are $2,520,000 and variable costs average $2,500 per marketing plan.

(Consider each of the following separately.)

1.	Calculate Marketing Docs' breakeven point and margin of safety in units.
2.	Which of the following changes would help Marketing Docs achieve its desired margin of safety?
	a.	The average revenue per customer increases to $7,500.
	b.	The planned number of marketing plans prepared increases by 6%.
	c.	Marketing Docs purchases new software that results in a $58,000 increase to fixed costs but reduces variable costs by $340 per marketing plan.