Protest Industries produces only one product. The following revenues and cost have been estimated for the forthcoming month: Selling price, $ 117 per unit (SP) Variable cost, $ 78 per unit (VC) Fixed Cost, $ 78,000

1. Calculate margin of safety if actual sales are 6,000units 2.Prepare a Break-even chart using above information 3. Calculate how many units must be sold to get a profit of$156,000.