One of the critical requirements in establishing a successful business enterprise is Business Planning. In Business Planning development, one of the essential components is Costing Process of arriving at a Cost Unit, which the Enterprise intends to sell to its customers. Hence:

(a) Show the costing process of arriving at a cost unit of the business enterprise of your choice .

(b) Prepare a posting summary by using some information (a) above.

(c) Calculate the Break-Even-Point (B.E.P).

(d) What is the relevance of B.E.P in an Enterprise?