Complete the boxes in the following table. Assume that A and B are separate businesses.

A B Sales in units Sales (£) 40,000 60,000 Variable costs (£) 10,000 Contribution (£) 30,000 10,000 Contribution per unit (£) 6 0.5 Fixed costs (£) 14,400 Profit/(loss) (£) (5,000)
Break-even point (units) 2,400 30,000 Profit/(loss) if 3,000 units sold