4. IKEA is a multi-national retailer of furniture, bedding, computers, communications, and consumer electrical products. IKEA manufactured own table lights in 2020 and has trading results as shown in Table 4.1. Total Production Unit in 2020 10,000 Marginal costs: Direct Labour $18,000 Direct Materials $24,000 Variable Overheads $4,600 Fixed overheads: Machine Tools $70,000 Rent/Rates $2,400 Administration $700 Sales per unit: $25 Table 4.1 (a) (b) Use the above information, plot a breakeven chart. (Scale: For X-axis 1 cm: 1,000; For Y-axis 1 cm: 50,000) What is the contribution to this business? (c) Determine the breakeven value for this business. (d) Compute the contribution ratio for this product.