100 Company A 75- Company B Profit 50- RM900 25- 0 50 100 150 200 250 2000 450 500 550 600 Sales venue R 25- 50- 75- Loes 100- RM1000 125 150 175- 200 Required: a) Referring to the above chart, estimate the break-even sales revenue of Company A; [2 marks] b) Referring to the above chart, estimate the total fixed costs of Company A. [2 marks] c) Conclude which company has the higher contribution/sales ratio. (3 marks) d) Estimate the level of sales at which the profit of the two companies is the same. (2 marks) e) Calculate the contribution/sales ratio of Company A and use this to confirm, by calculation, the break-even point identified in (a) above. (6 marks) f) There are a few assumptions the accountant of Company A must make when preparing the above analysis. Describe the underlying assumptions when performing the CVP analysis. g) Differentiate between "Direct material costs" and "Direct labour costs". (10 marks) (5 marks)