Illustration 2: Winter Ltd makes leather purses. It has drawn up the following budget for its next financial period. Selling price per unit Variable production cost per unit Sales commission Fixed production costs Fixed selling and administration Sales N11.60 N3.40 5% of selling price N430,500 N198,150 90,000 units Calculate; a) The Margin of Safety b) The new break-even point (units) if the selling price per unit is increased to N12.25 and the sales commission to 8 percent of selling price