a) Calculate the profit or loss if the above estimates prove to be correct

b) What is the break-even point in units and revenue

c) What is the margin of safety in units and revenue

d) How many alterations need to be sold to achieve a profit of €30,000

e) How much should be charged for each alteration if a profit of 20 per cent of selling price is required based on existing forecast sales volume

Prepare a break-even chart summarising the above CVP relationship showing clearly the break-even point and the margin of safety.