3.(a) RESPECT Ltd. manufactures three products X, Y and Z. The unit selling price of these products are ` 50,` 30 and ` 20 respectively. The corresponding Variable Cost to Sales Ratio is 20%, 30% and 50%. The Total Fixed Costs are ` 119,66,000.Sales Quantity Mix Ratio of products X, Y and Z is 20%, 30% and 50% respectively. Calculate Overall P/V Ratio, Overall Break Even Quantity and Break Even Value of Product X.

3.(b) LOVE Ltd sells two products, X and Y. The Sales Value mix is ` 2 of X and ` 3 of Y. The P/V Ratio is 80% for X and 20% for Y. Fixed Costs are ` 12,32,000. Compute the individual break-even point of Product X.

3.(c) Installed Capacity 1,00,000 units, Normal Capacity 80%,Opening Stock 10,000 units, Units Produced 80% of Normal Capacity, Fixed Production Overheads ` 24,00,000, Variable Manufacturing Cost per unit for valuation of stock ` 80 (including Variable Production Overheads ` 8 ).Profit under Absorption Costing ` 21,50,000.Profit under Marginal Costing ` 20,00,000.Calculate the units sold.