The following information extracted from the books of Creagh Ltd relates to Questions 1, 2 and 3: Budgeted sales for June Selling price per unit Variable cost per unit Total fixed costs for the period 3,270 units 90 54 90,504 1. What are the break-even sales (to the nearest whole unit)? 2. What is the margin of safety (to the nearest %)? 3. What must Creagh Ltd sell to achieve a target profit of 32,800 (to the nearest whole unit)? 4. 'CVP can only be used for one product or a 'single mix' of products'. Explain? [Use of example beneficial] 5. Trudy DAC manufactures and sells two related products, X and Y. The sales pattern shows a mix of 1:4 for X:Y. X generates a contribution per unit of 150 and Y generates contribution per unit of 45. Annual fixed costs are budgeted at 660,000. What is the break even point in units for products X and Y