Self-test Rocky Ltd has produced the following results for the month of July 2008:

Sales (15,000 units @ £10 each} 150,000 Costs:

Variable 90,000 Fixed 30,000 120,000 Profit 30,000 You are required to

(a) Calculate the break-even point using the above data

(b) Calculate the breakeven point on the assumption that the sale price increases by 20 per cent and the variable costs increase by 50 per cent.

Assume the number of units sold remained the same.