Artisan Chocolates Ltd manufactures and sells milk, plain and white chocolate bars to the catering sector in 200-gram bars. The sales ratio of chocolate bars is milk 60%, plain 30% and white 10% Chocolate bars are sold at a mark-up of 50% on variable cost. Variable costs for each bar are as follows: Ingredients - cocoa costs 5.00 per kilo Ingredients other - 60.18 per bar Packaging - 60.25 per bar Labour - 0.32 per bar Required: a) Calculate the annual breakeven point in Euro value and in units b) If 300,000 units are sold, what is the profit or loss? c) If the company sells 275,000 units, what is the percentage margin of safety? d) If the price of cocoa increases to e6.00 per kilo and the selling price of each bar is increased by 0.05, what is the new breakeven