Khan Ltd can produce three different types of services (Alpha, Beta and Gamma) using
the same staff. Estimates for next year have been made as follows:
	Alpha	Beta	Gamma
Selling price ( / unit)	30	39	20
Variable material costs ( / unit)	15	18	10
Other variable costs ( / unit)	6	10	5
Share of fixed costs ( / unit)	8	12	4
Staff time required (hours / unit)	2	3	1
Fixed costs for next year are expected to total 40 000 .
Required:
(a) If the business were to produce only service Alpha next year, how many units of the service would
it need to provide in order to break even? (Assume for this part of the example that there is no
effective limis to market size and staffing level).