The following are the data for a firm for the next year:

Selling price per unit N$2 000

Variable cost per unit N$1 000

Total fixed cost N$600 000

Expected sales (units) 1 200

Calculate the following:

1. Breakeven volume

2. Breakeven value

3. Margin of safety ratio

4. In the endeavor to increase sales, the firm is considering introducing either a 12% discount or a commission of N$100. Calculate the break-even point in units of each of these options and indicate which of these will be the best strategy.