Prime Corp, a multi-national company, furnishes the following data relating to the year 2020:

Particulars	1st Half	2nd Half
	Amount (INR)	Amount (INR)
Sales	75,000	1,00,000
Total Cost	50,000	60,000

Assume that there are no changes in prices, fixed and variable costs over the period and the fixed expenses are incurred equally in the two half-year periods. You are required to calculate for the year:

3(a). Profit-Volume Ratio or Contribution to Sales Ratio

3(b). Fixed Expenses

3(c). BEP Sales

3(d). Percentage Margin of Safety to Total Sales for 2^nd Half