this is intro managerial accounting

Question 4: (12 marks) The President of Sanitex has come to you seeking advice regarding cost volume profit analysis. To be more specific, he wants to know the breakeven point in units for the mask division. He has provided you with the following table regarding the three masks that they sell: XI X2 Basic Model Better Model X3 Estimated Monthly Demand Best Model 50,000 units Unit Selling Price 75,000 units 150,000 units $5.75 $8.20 $10.25 Unit Manufacturing Costs: Moxex - Direct Material $2.00 $3.60 $4.80 Direct Labor 50.75 50.90 $1.05 Variable MOH $1.50 $1.80 $2.10 Total Variable Unit Cost $4.25 $6.30 $7.95 The fixed costs per month of operation are: Manufacturing fixed costs $300,000 Selling and administration fixed costs $50,000 The president has also indicated that for every 11 masks sold, 2 are XI masks, 3 are X2 masks, and 6 are X3 masks. Note to students: Answer this question in the Excel worksheet template under the tab "Question 4" provided by your instructor. Required: Part 1: Calculate how many units of X1, X2 and X3 will be sold at the breakeven point Note To answer this question, you can assume that Waxes is no longer in short supply Part 2: What is the margin of safety for each model of mask