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