The company Percival AS has set up the following unit calculation: Sales price per unit Direct material costs (DM) Direct labor costs (DL) Indirect variable costs in the manufacturing department Indirect fixed costs in the manufacturing department Total manufacturing costs Indirect variable costs in the sales department Indirect fixed costs in the sales department Self-catering Profit 50 000 15,000 10,000 2,000 5,000 32 000 3,000 8,000 43 000 7,000 The calculation is based on normal production and sales per period of 1,000 units. The fasting the costs are operationally independent within the maximum capacity (1,200 units per period). The accounting summary above forms the basis for tasks 16 and 17. Exercise 16 (4 points) a) What is the coverage ratio? b) Calculate the break-even turnover both in kroner and the number of units. c) For the coming period, Percival AS assumes that production and sales will be 950 units. Calculate budgeted result (profit / loss)