4. Freya manufactures heavy-duty hammers. The hammer each costs $4 indirect materials and $3 in variable expenses. They sell for $10 each. Fixed costs are $30,000. Currently 20,000 hammers are sold. You are required to answer following questions with formulas and calculations I. What is the break-even point? (2 marks) II. What is the profit if the number of hammers sold is 4,000? (2 marks) III. What is the current margin of safely in units? (2 marks)