Personas prepares marketing plans for growing busihesses. For 2020 , budgeted revenues are $2,400,000 based on 600 marketing plans at an average rate per plan of $4,000. The company would Whe to achieve a margin of safety percentage of at leost 35%. The company's current foed costs are $756,000 and vaviable costs averoge $2,600 per marketing plan Read the requirements. Requirement 1. Calculate Personas' breakeven point and margin of safety in unis. First, determine the formula used to calculate the breakeven point in units, then calculate the number of marketmg plans that must be sold io break even. Requirements (Consider each of the following separately.) 1. Calculate Personas' breakeven point and margin of safety in units. 2. Which of the following changes would help Personas achieve its desired margin of safety? a. The average revenue per customer increases to $5,400. b. The planned number of marketing plans prepared increases by 4%. c. Personas purchases new software that results in a $51,000 increase to fixed costs but reduces variable costs by $400 per marketing plan