(b) Production and Cost details of one of the Products being manufactured by its Manufacturing Division

Production and cost details of one of the products of Pixar Ltd is as given below:

Information		$ per unit
Selling Price		500
Direct Material	300 (per unit of material)	300
Direct Labour cost	$ 50 per hour	150
Number of labour hours needed to manufacture one unit of product	6 hours
Fixed Costs for the company		$ 40,000

(3) Based on the cost and sale per unit information given above in (b). Compute

(i) BEP in Units

(ii) Profit if output manufactured is 900 units. Show Profit statement here. (10 marks)