The Sandy Gully Block Company. is a trader in decorative building blocks. The firm's budgeted capacity is to produce 5,000 units per annum. In 2021 the firm reported that 4,600 units were produced and sold, with the following results: Sales 920,000 Variable Costs 828.000 Contribution 92,000 Fixed Costs 60,000 Profit 32.000 Required: a) What is the breakeven point in and units and dollars? (6 marks) b) Given a tax rate of 25%, what level of sales would yield an after-tax profit of $6,000? (6 marks c) Calculate the margin of safety in units, dollars and as a percentage (6 marks) d) Explain the significance of the margin of safety (2 marks)