(a) Basic Ltd sells Product X for 30 each. Total unit variable costs are 15. Fixed costs for the company are 250,000. Target profit for the period is 25,000. Calculate the following for the company using appropriate formula (show all workings): 1. Breakeven point in units (3 Marks) 2. Breakeven point in value (2 Marks) 3. Sales in units to achieve the expected target profit. (3 Marks) 4. Sales in value to achieve an expected target profit of 33,000. (2 Marks) (b) Company Y manufactures Product CD456. The companys current output level is 8,000 units, but it has the capacity to make 10,000 units. You are given the following information regarding the current operations for the year to December 2020, which reflects the production and sale of 8,000 units. Profit Statement Product CD 456 Sales (8,000 units) 80,000 Materials (variable) 20,000 Labour (variable) 15,000 Variable Overhead 20,000 Fixed Cost 10,000 Total costs 65,000 Profit 15,000 The company wants to use its spare capacity and the marketing manager has indicated that the maximum selling price that could be expected from any additional sales would be 8 per unit. 1) Calculate the current Contribution per Unit (CPU) for Product CD456 based on the profit statement above (show workings). (5 Marks)