a) What is the relevance of Break- Even Analysis for an Organization? b) Banga Industries, a producer of specialty cards, wants you to complete several calculations based on the information given: Selling Price/Unit = $19.50 Variable Cost/Unit = $15.50 Total Fixed Costs = $55,000 Required to calculate the following: i) Break Even point in units ii) Sales Volume necessary to produce a net income of $25,000 iii) Total Units required to be sold to earn a Net Income of $42,500