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Calculate from the following data (i) The 1value of output at which the business breaks even; and (ii) The percentage of capacity at which it breaks even: Budget based on 100% Shut down Particulars Capacity expenditure Direct wages S 2,09,964 Direct materials 2,44,552 Works expenses 88,292 8 93,528 Selling and distribution expenses 21,000 40,188 Administrative expenses 9,492 20,508 Net sales 8,40,000