Two Birds Company makes a product that sells for $50 per unit. The company pays $25 per unit for the variable costs of the product and incurs annual fixed costs of $400,000. (a) What is Two Birds breakeven point in units and sales? (b) How many units must Two Birds sell in order to generate a profit of $20,000? (c) Two Birds has budgeted sales of 30,000 units. What is their margin of safety?