The following is the income statement for Al Hajri Company for the year ending 12/31/2020:

Total amount	Partial amounts	Statement
540000		the sales (60000 unit)
330000		Sales cost
	120000	Direct wages
	90000	Direct materials
	30000	Indirect variable manufacturing costs
	90000	Fixed indirect industrial costs
210000		gross profit margin
195000		Marketing and administration costs
	54000	Variable marketing costs
	42000	Fixed marketing costs
	66000	Variable administrative costs
	33000	Fixed administrative costs
15000		Net profit

Required:

1- Calculate the margin of safety in units, value and percentage, then comment on the results and suggest what it deems appropriate to improve the company's position (100 words as a maximum).

2- The management is considering a new marketing program that is expected to double the sales of the following year, but will also lead to an increase in fixed marketing costs by 70,000 riyals and adding 0.5 riyals per unit as variable marketing costs. The cost of raw materials will increase by 20% and the cost of direct labor will increase by 10% due to the improvement in product quality. Does the company recommend the implementation of the program? Support your answer with the necessary calculations.