2. Abrar Electronics Limited produces three household electrical items, which it sells to various small retail outlets. Details are as follows: The budgeted fixed costs for the year are 5,400. Required (a) Calculate the three different break-even points in units if the company was only to sell R,A or H on its own and the margin of safety achieved in each case. (b) Calculate the break-even point in terms of both units and sales revenue (by product line and in total) if the company sells all three products in the budgeted mix. (c) Calculate the production plan which breaks even with the least amount of labour hours and show how many hours are then needed. (d) State and explain any TWO assumptions of cost-volume-profit analysis