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1. The following data relate to Magadi Ltd. for the year 2004: First six months (Sh.) Last six months (Sh.) Sales 405,000 450,000 Total cost 360,000 387,000. Calculate the following for the year 2004 assuming that fixed expenses incurred were uniform in both half years: a. P/V Ratio b. Break-even point c. Margin of Safety d. Sales to earn a profit Sh.50,000 e. Profit, when sales are Sh.1,140,000