3. Point of Indifference and Operating Leverage: 4 marks Cost-volume-profit information for Batman Company and Superman Company are shown in the below table: Batman Company Superman Company Current Sales Volume (units) 10,000 13,500 Contribution margin ratio (%) 40% 60% Variable costs per unit ($) $18 $10 Total fixed costs ($) $100,000 $136,000 Required: (a) Calculate at what sales volume (in unit), two companies can generate the same amount of profit (i.e., work out the point of indifference in units). (Round your answer up to the nearest whole number) (2 marks) (b) Calculate the operating leverage in percentage based on the current sales volume for two companies. (Round your answer to two decimal places) (2 marks) Kawhi Company Cash Budget for the 3 months ended 31 March 2020 January February March Receipts Cash sales of the current month (i) Cash collection from last month Cash collection from 2 months ago (ii) Total Inflows Payments Purchase: In the current month From last month (iii) Operating expense (iv) Shop fittings Total Outflows Net cash flow Opening cash balance Closing cash balance (v)