The company's variable costs were € 52.3 million and fixed costs € 30.5 million. Sales revenue, on the other hand, amounted to EUR 85.2 million (basic situation).

a) Find out the critical point of the company (M €) and the safety margin (%).

b) At what sales volume would the company's profit be € 4 million?

c) What would be the company's result if the company reduced the price of its product by 5% and thus increased its sales volume (number of units) by 10%? How much volume increase (as a percentage) would be needed to make the price reduction profitable?

3) The budget information of a multi-product company is as follows (figures € 1,000).

	Warehouse	Making	Assembly	Admin. & marketing
Direct costs	3240	4630	4120
Changing overhead	285	526	461
Fixed overhead	952	1390	1170	3720

The direct costs of Product X in stock are 26.0 € / piece, in processing 47.5 € / piece and in assembly 33.9 € / piece. Find out the minimum production value, production value and cost value of product X.