A concern produces and sells 20,000 units at $100 each. Its variable cost is $50 per unit and fixed cost of concern is $4,00,000. Calculate;

(a). P/V ratio, 

(b). Break-even sales, 

(c). Break-even units, 

(d). Margin of safety, 

(e). Margin of safety ratio. What is the sales required: 

(1) To earn a profit of $10,00,000; 

(2) What is the profit at a sale of $30,00,000.