Corin Company manufactures a product called Corfic. Pertinent cost and revenue data relating to the manufacture of this product are given below:

	Shs
Selling price per unit	66
Variable production cost per unit	44
Variable selling cost per unit	4
Fixed production cost (total)	Shs.200,000
Fixed selling and administrative cost (total)	Shs.99,000

Required:

1. Calculate the break-even sales level in shillings; (5 Marks)
2. Suppose the company desires to make a profit of shs.195,000, what should be the output in units? (5 Marks)
3. A new machine, which is more efficient, is installed. This machine increases the fixed production cost by 20% but reduces the variable production cost per unit by 30%. What is the new break-even point in sales revenue? (5 Marks)