A) Determine the break even point of the business aka (4 B) Calculate the volume of the production that will ensure that the profit plan of 10 000 000 HUF is met with 4 500 HUF/piece. following information (4 marks): Quantities produced Q: 18 000 pieces, Variable cost: 3 000 HUF/piece, Price P: 25% of the cost is fixed cost! Sales Revenue TR: Variable costs TVC: Gross Margin GM: Fixed costs TFC: Total cost TC: Profit: GM/unit A) Break even point BEP (pieces) Sales revenue at the BEP Total cost (TC) Profit= B) Determine the number of pieces needed to reach a profit plan of 10 000 000 HUF: