GreenApparel, a manufacturer and seller of sustainable clothing, increased its sales revenues in the year 2020 to Rs. 45 million. The increase in the revenue was supported by an accelerated production of 1,90,000 units and the acquisition of another plant amounting to Rs. 26 million. Raw materials are purchased at Rs. 55 per unit and the labour supply its services at Rs. 20 per unit. Other relevant information is given as follows: 1. GreenApparel commenced production in 2020 with an opening inventory worth Rs. 8.25 million. There was an unsold inventory of 90,000 units at the year-end. ii. At the beginning of 2020, net plant and equipment stood at 15 million and the net balance in the furniture account was Rs. 10 million. Applicable depreciation rates on plant and equipment and furniture are 15 and 10 percent, respectively. Opening cash balance was Rs. 0.95 million. iii. Monthly expenditure on salaries amounts to Rs. 0.28 million. Administrative salaries are paid in the month following when they become due. iv. Marketing and advertisement expenditures are semi-variable. They entail an annual outlay of Rs. 3.5 million plus 14 percent of each year's sales. v. Annual Rental expenses are Rs. 1.2 million. Other fixed operating costs (including depreciation) are Rs. 11 million. vi. Sales in the closing month of 2020 were Rs. 1.6 million. vil. Raw material suppliers started extending a generous credit period of 30 days from the year 2020 onwards. Consequently, the outstanding amount in accounts payable at the end of 2020 is 0.49 million. viii. 60% of the sales are made on a credit basis. They are recovered in a month. ix. GreenApparel had taken an-8 percent loan of Rs. 20 million to finance the acquisition of the additional plant. x. Taxes @ 30%. From the given information, answer the questions given below: i) Estimate the rupee worth of cost of goods sold in 2020. i) Calculate the revenue at which cash flow breakeven occurs. (1 mark) (1 mark) iii) Estimate GreenApparel's net cash burn or build for 2020. Determine when it will run out of cash or 2021 year-end cash balance (depending upon whether it is burning or building cash) if cash flows from all activities are expected to remain constant in 2021. (3 marks)