(b) XYZ Company distributes a single product. The company's sales and expenses for a recent month follow: Total Per unit Sales Tk. 8,00,000 Tk. 40 Variable expenses 6,40,000 28 Contribution margin 1,60,000 12 Fixed expenses 1,20,000 Net operating income 40,000 3 Instructions: i. What is the monthly break-even point in units sold and in sales Tk.? [01] ii. How many units would have to be sold each month to earn a target profit of Tk. 18,000? [02] iii. Refer to the original data, if variable expense is increased by Tk. 4 per unit, what will be the new contribution margin ratio and variable expense ratio? [02] iv. Refer to the original data, if fixed expense is decreased by Tk. 20,000, what will be the new break-even point in units and sales? [02]