GGC company is the leading producer and supplier of cement to local and international market. The saleable unit is a 40kg wood box, packed in high strength paper. The current rated full capacity of the plant is 16400 kg per day. The company has given the price of one wood box to be 2.6$ . Last years :

	$
Revenue	280800
Direct material	70200
Indirect material	10100
Direct labor	42500
Indirect labor	5200
Transportation of sold units	4200
Salaries of staff	56160
Insurance	3500
Marketing	2500
Building depreciation	6600
Utilities (Electricity & Water)	8800
Cleaning and maintenance	2000
Total cost	211760
Operating income	69040
VAT Tax @ 20%	13808
Net Income	55232

a) calculate the break-even point for GGC last year?

b) what the new break-even point if the company does extra marketing and promotion, which would cost the company 18000$ and the company increases the unit price by 10%.

c) Assume that there are 300 working days in a year, what will be the after tax profit, if the company is able to sell its full capacity volume?

d) Assuming the cost pattern to be same, if the company sets the target of 65000$ after tax profit, how many units (wood box) the company must sell?

e) What will be the margin of safety at utilizing full production capacity?