b$.$ Following is the information of Panasonic Company related to their AAA cell manufacturing given to you.

The company sells one cell at Rs$.20.$ On an average they incur Rs$.16$ as a variable cost to produce one cell. During a manufacturing period, they incurred Rs$.65,000$ as a fixed cost. Using this information comment on; $(1)$ PV ratio $(2)$ BEP in units and in value $(3)$ What will be the selling price of one cell if the BEP is brought down to $10,000$ unit of cells and $(4)$ also show the Margin of Safety and elaborate on how to improve it and total Units is $18,000.$