(a) MAX rental agency rents automobiles. What assumptions would be made about the agency's sales mix for the purpose of a cost volume-profit analysis? (State any Three (3) assumptions. (15 marks) (b) You are presented with the following information for MAX rental agency for the year to 31 January 2021 $000 Fixed costs 80 Variable costs 150 Sales (50,000 units) 250 (i) Calculate the break-even point in units and in value terms. (30 marks) (ii) Explain to MAX rental agency the meaning of the term "margin of safety? (15 marks)