Melo manufacturing Company is planning to use a flexible budgeting system to plan and control its operations. Evergreen made the following cost estimates for budgeting purposes: 

Budget Formula Per Unit 

 Sales Br.250 

Variable Costs 

* Manufacturing  Br.      150 

* Selling                          30       

* Administrative             20 

    Total Variable Costs  Br. 200 

Contribution Margin       Br.50 

Budget Formula Per Month 

 Fixed Costs

* Manufacturing  Br. 300,000 

* Selling and administrative  250,000 

Total fixed costs  Br. 550,000 

Required: 

 a) Prepared a flexible budget for the next month using 20,000, 21,000, and 22,000 units as activity  level. Evergreen Company's cost functions or flexible budget formulas are believed to be valid within the range of 20,000 to 22,000 units. 

 b) At what level of quantity dos the company breakeven?( use contribution margin)

 c) At what level of revenue does the company breakeven? ( use contribution margin)