Hammoud would like to start practicing a commercial activity and went to the bank to borrow, and he presented to the bank the expected income statement for the first year of his activity, which came as follows:

Amount		Statement
300000		Sales (20,000 units)
	100000	Variable industrial costs
	50000	Fixed manufacturing costs
	30000	Variable selling expenses
	30000	Fixed selling expenses
	10000	Variable administrative expenses
	60000	Fixed administrative expenses
20000		Net profit

The bank manager is not convinced of the reality of the comments about the first year of this type of commercial activities, and he made the following notes:

1- Reducing the level of sales by 20% from the level to be more realistic.

2 - For rent, for rent, usable space, drinkable space, wholesale share to 15% of the sale price.

Required:

A- If the previously estimated data is correct, specify a quality point, value and margin ratio with comment.

B- The income report is based on the banks opinion, taking into account the managers note No. (1) with comment.

C- Finding the break-even point, taking into account the bank manager No. (2), and comparing it with the result of required (A) with a comment.