ORG 3M 3 ACCOUNTS & FINANCE OPERATIONS MORE B Burton IBBusinessandManagement.com BREAK-EVEN ANALYSIS: Activity 5.3 B Read the case study below and answer the questions that follow. CHECK YOUR UNDERSTANDING Break-even charts The following data relate to a single-product business: Direct labour per unit $12 Direct materials per unit $18 Variable overheads per unit $5 Fixed costs $200 000 Selling price $45 Maximum capacity of the factory is 30 000 units Source: www.BBusinessand Management.com [8 marks) 14 marks, 18 minutes 1. Construct a break-even chart using these data. 2. Identify the break-even point and the break-even level of output 3. Identify from the graph the profit expected at maximum capacity. 4. Calculate the margin of safety at an output level of 25 000 units. [2 marks] [2 marks] [2 marks]