Taylor's Swift Cup Cakes business has been operating for 12 months. During that period Anne Taylor, owner of Swift Cup Cakes, has been operating her business from home. The business is thriving and Anne is considering expanding her operations by employing two additional helpers and installing a commercial kitchen The cup cakes Anne produces come in a variety of flavours and styles. To date the cup cakes have been sold to coffee shops in the local area but two large supermarkets have recently placed orders for 5 dozen cup cakes to be delivered to them daily. Anne uses her own vehicle to distribute the cakes and packages the cup cakes in boxes of one dozen. 111 Anne has no knowledge of the break-even analysis process or what margin of safety refers to You have to provide answers and information to assist Anne with her business