B4 Two firms, X Ltd. And Y Ltd sell identical products in the same market. Their budgeted profit and loss accounts for the year ending 31" March, 2022 are as follows: X Ltd Y Ltd 4,00.000 4,00.000 Sales Variable Costs Fixed Costs Total Costs Net Profit 3,20,000 40.000 2,80.000 80,000 3,60,000 40,000 3,60,000 40,000 You are required to: a) Calculate the break-even point for each firm and b) State what shall be the likely effect on the profits of the firms in case Increasing demand for the products (11) Falling demand for the products c) Calculate the sales volume at which each firm will make a profit of Rs.50,000. (Marks:10)