(0) (a) Define the following. (1) Break-even point (2) Profit volume ratio (04 marks) What is the effect of following on the break-even point and on the profit volume ratio? Give reasons in support of your answer. (b) (1) Increase in physical sales (number of units) (2) Increase in raw material cost. (3) Decrease in total fixed cost. (06 marks) Consider the following information related to a manufacturing company. Rs. (per unit) Selling Price 100.00 Variable costs Direct Material 30.00 Direct Labour 30.00 Variable overhead 20.00 Fixed costs are estimated at Rs.100,000/- for the year and the company expects to sell 10,000 units during the year. You are required to calculate (a) Contribution Sales (C/S) Ratio. (b) Sales at the break-even point. (03 marks)