13. A company sells three products: X, Y and Z. Cost and sales data for one period are as follows: Y x Sales volume 2,000 units 2,000 units 5,000 units Selling price per unit GHS3 GHS4 GHS2 Variable cost per unit GHS2.25 GHS3.5 GHS1.25 Fixed costs GHS3,250 Required: a. Construct a multiple-product graph and indicate the break-even point. b. Outline four limitations of cost-volume-profit analysis. c. Explain the term "margin of safety" and show its significant d. GL produces and sells single product with a standard quality. An analysis of its costing records revealed the following data: Selling price per unit GHS40 Variable cost per unit GHS20 Fixed cost GHS120,000 Existing capacity 16,000 units