M1 - Recommendations
Increase the selling price to £50 per unit
Breakeven Graph
200,000
180,000
160,000
140,000
120,000
100,000
80,000
60,000
40,000
20,000
0
0 500 1000 1500 2000 2500 3000 3500
FC TC SR
Breakeven: 60,000/50 - 29 = 2,857.1
Margin of safety: 5000 - 2,857.1 = 2,142.9