The following information pertains to Belvoir Company:

Sales (50,000 units)

$1,000,000

Direct materials and direct labor

300,000

Factory overhead:

Variable

40,000

Fixed

70,000

Selling and general expenses:

Variable

10,000

Fixed

60,000

a) What was Belvoir's breakeven point in number of units? _____________

b) What was Belvoir's contribution margin ratio? ________%

work must be shown