Puleva Milenario SA, a company located in Toledo, Spain, manufactures and sells two models of luxuriously finished cutleryAlvaro and Bazan. Present revenue, cost, and unit sales data for the two products appear below. All currency amounts are stated in terms of euros, which are indicated by the symbol .

	Alvaro	Bazan
Selling price per unit		4.00			6.00
Variable expenses per unit		2.40			1.20
Number of units sold monthly		200	units		80	units

Fixed expenses are 660 per month.

Required:
1.	Assuming the sales mix above, do the following:

a.

Prepare a contribution format income statement showing both euro and percent columns for each product and for the company as a whole.

b.	Compute the break-even point in euros for the company as a whole and the margin of safety in both euros and percent of sales. (Round your "Margin of safety percentage" to 2 decimal places.)