2. A toy company has presented the cost of a toy as under: Material 4,000 Labour 1,200 Variable expenses 2,800 Fixed expenses 1,200 Total Cost 9,200 Profit 800 Selling price 10,000 No. of toys manufactured and sold 500 . a. You are required to calculate Break-even point b. If price is reduced by Sh. 400 per toy, how many toys should be manufactured and sold to maintain the present profit