Balton Limited produces a single product known as Bolt in two branches X and Y the following trading results for two months are given for the two branches in two months.

June $2023$ July $2023$

Branch X:

Sales $$ Units $810960$

Value GH$583,200$ GH$691,200$

Cost of sales GH$561,600$ GH$615,600$

Profit GH$21,600$ GH$75,600$

Branch X:

Sales $$ Units $780830$

Value GH$561,600$ GH$591,600$

Cost of sales GH$512,000$ GH$532,000$

Profit GH$49,600$ GH$65,600$

Required

a$.$ Calculate for each of the branches the number of units to be sold to

i$.$ Break even

ii$.$ Make a profit of GH$144,000$ per month

b$.$ State which branch would suffer the larger loss if sale fall by $100$ units below it breakeven point.