12 A manufacturing company is producing a product A which is sold in the market at USD 45 per unit. The company has the capacity to produce 40,000 units per year. The budget for the year 2020-21 projects a sale of 30,000 units. The variable cost of each unit is expected as under: Material USD Wages USD 9 Variable Overheads USD 6 The Margin of Safety is USD 412,500. You are required to: (i) Calculate Fixed Cost and Break-Even Point. Calculate the volume of sales to earn profit of 20% on sales (iii) If Management is willing to invest USD 1000,000 with an expected return of 20% calculate units to be sold to earn this profit (iv) Management expects additional sales if the selling price is reduced to USD 44. Calculate units to be sold to achieve the same profit as desired in above (iii) [14]