Year 1	year 2	year 3
Sales Units	2500	2750	2900
sales Price Unit	$150.00	$ 150.00	$ 150.00
REVENUE	$185,000	$250,000	$440,000
	$375,000.00	$ 412,500.00	$ 435,000.00
Variable Costs:
Direct Materials	$20.00	$20.50	$26.01
Direct Labor	$17.15	$17.60	$19.22
Variable OH	$2.50	$2.53	$2.55
Fixed Costs:
Rent	80,000	$80,000	$80,000
Supervision	200,000	$205,000	$210,250
Mixed Costs:
Utilites-Fixed	20,000	20,000	20,000
Utilities-Variable	$2.50	$2.50	$2.50
Total Costs:
Variable cost per unit	$42.15	$43.13	$50.28
Fixed Costs	$300,000	$305,000	$310,250
Contribution Margin	3.74	4.12	4.34
	37%	41%	43%
Breakeven:
Sales Units
Sales Revenue
Margin of Safety:
What would be the margin of safety and the breakeven sales units and sale revenue	im not understanding what details are wrong ?