(20) (d) The following worksheet contains cost and revenue data for Kalatia Shoe Company: Particulars Total 15,000 Pairs of Shoes Per pair of Shoes Sales revenue Tk. 22,5000,000 Tk. 1,500 Variable expenses: Invoice cost 10,125,000 Tk. 675 Sales commission 3,375,000 225 Total variable expenses Tk. 13,500,000 Tk. 900 Contribution Margin Tk. 9,000,000 Tk. 600 Fixed expenses: Advertising Tk. 1,500,000 Rent 1,000,000 Salaries 5,000,000 Total fixed expenses Tk. 7,500,000 Net Operating Income Tk. 1,500,000 Required: (i) Calculate the annual break-even point in units and in sales value. (ii) Calculate the margin of safety in sales value and in percentage form. (iii) Calculate the degree of operating leverage, and calculate the increase in net income if sales revenue is expected to increase by 10% next year. (iv) Which of the following independent situations would you recommended in order for the company to increase the sales volume by 3,000 pairs of shoes? Reducing the selling price by Tk. 50 per pair of shoes; Paying the store manager Tk. 20 commission on each pair of shoes sold in addition to salesperson's commission; Eliminating sales commissions entirely in its shops and increasing fixed salaries by Tk. 1,740,000 annually. Contd .......... P/6