4. The following figures are available from the records of Venus Traders as on 31st March Particulars 2022 2023 000 CFAF 000 CFAF Sales 15,000 20,000 Profits 3,000 5.000 Calculate: a) Profit/Volume ratio and total fixed expenses b) Break Even Sales c) Sales required to earn a profit of 9,000,000 CFAF d) Profit/Loss that would arise if the sales were 28,000,000 CFAF 5. ABC Ltd. maintains a margin of safety of 37.5% with an overall contribution to sales ratio of 40%. Its fixed costs amount to 500,000 CFAF. Calculate the following: i. Break Even Sales ii. Total Sales iii. Total Variable Sales iv. Current Profits v. New Margin of Safety' if the sales volume is increased by 7.5%