Problem $14$: Current sales volume is $100,000$ units. Breakeven volume is $80,000$ units.

MoS in Units $=$ Expected Sales in Units $-$ Breakeven Sales in Units

MoS in Dollars $=$ MoS in Units ${?}^{**}$ Sales price per unit

MoS Ratio $=$ MoS in Units$/$Expected Sales in Units

a$)$ Compute the margin of safety in units and margin of safety ratio.

b$)$ If sales decrease by $15\%,$ will you lose money? Why?

c$)$ If sales decrease by $21\%,$ will you lose money? Why?