Calculate from the following data (i) The value of output at which the business breaks even; and (ii) The percentage of capacity at which it breaks even: Particulars Direct wages Direct materials Budget based on 100% Capacity $ 2,09,964 Shut down expenditure 2,44,552 Works expenses 88,292 $ 93,528 Selling and distribution expenses 21,000 40,188 Administrative expenses Net sales 9,492 20,508 8,40,000