3. Three companies are each producing and selling annually 1,00,000 units of a similar product at a unit sales price of Tk. 100. The companies have fixed and variable costs as follows: Fixed Cost Variable Cost Per Unit Company Tk. Tk. A 2,00,000 60 B 4,00,000 40 C 6,00,000 20 Required i. What is the break-even point in unit sold and sales ii. Compute Contribution Margin Ratio 10 10