The budgeted fixed costs (for the rental of the building and sports equipment) for the first month are 20,000, and they are expected to be 25% of the total overheads at breakeven. The managers estimate that each member will use about 200 in resources over a year. In addition, each club member will be charged a 360 annual membership fee. Calculate the margin of safety percentage if Nexus attracts 200 or 300 members and If Nexus wishes to profit 5,000, how many members should it target?