ple-Group work 1. The training division of the Integrated Iron and Steel plant operates as a productivity centre of the organization, and offers various training programs to its employees on a predetermined charge basis to relevant departments just like an outside training centre. It has prepared a budget for the next year when it plans to offer more programs to its employees. details of which are given below: Programs Estimated no. of Charge/man-day Likely cost Man-days (Rs) (RS) Operator skill development (OS) 700 500 335.000 Supervisory technical skill development (ST) 600 600 322,000 pervisory managerial Skill 500 700 310.000 development (SM) Executive Development (ED) 400 800 285,000 Total 2200 1,252,000 It is expected that the training division will break-even when total charges from all training programs is Rs. 1,060,000. Based on this, the proposed overall (contribution/ sales) ratio should be at least 40% and the variable cost is deemed to vary according to the number of man- days of training organized by the training centre with no significant variation expected with different categories of employees. The manager of the training centre has approached you to assist him in presenting a forecast performance report. Using the above information, you are required to: a) Calculate the expected total contribution earned by each type of program and the total profit earned by the centre as a whole, b) Show the expected performance on a profit-volume graph and indicate clearly the break-even point and the managing of safety