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ABC Ltd, a manufacturing organization has a budgeted income statement for the next financial year, 2022 when it is expected to be operating at 75% level of capacity. The budget is given below: GH Sales (9,000 units at GH32 each) 288,000 Direct materials (54,000) Direct wages (72,000) Production overhead: Fixed ( 42,000) Variable (18,000) Gross profit 102,000 Administrative, selling & distribution expenses: Fixed (36,000) Variable (27,000) Net profit 39,000 REQUIRED: A) Calculate the break-even points in units and value. B) Calculate the contribution margin/sales (C/M) ratio and margin of safety (M/S) in units and value. C) Briefly explain the significance of these numbers in (a) and (b) above to the management of the business. D) Calculate the number of units that must be sold to earn a profit GH52,000. E) Calculate the profit that would be expected if the company operated at full capacity. F) Outline five uses to which Cost-Volume-Profit (CVP) analysis may be applied