Ganges Ltd has developed the following data for the 10,000 units of vaccine they hope to produce and sell in the following month: Direct materials $50,000 Direct labour $25,000 Variable overhead $40,000 Fixed overhead $15,000 Variable selling & admin expenses $24,000 Fixed selling & admin expenses $16,000 Required: a) At sales price of $19.00 per unit, how many units would Ganges have to sell in order to break-even? b) At a sales price of $21.50 per unit, how many units would Ganges have to sell in order to produce a profit of $20,000? c) If 8,000 units were sold, what price would Ganges have to charge in order to produce a profit of $21,000 d) What does cost- volume-profit ( CVP) analysis mean?