Question Five Break Even The firm is planning to distribute the umbrellas in batches as follows i. The first 10,000 units will be sold to schools and colleges for $45 each ii. The next 20,000 units will be sold to local trade for $60 each iii. The remaining 20,000 units will sold to the overseas visitors for $110 each Required : a. Determine the break even point in units under this arrangement Question Six Break Even The firm is planning to diversify its operations by producing three product lines Kiddie Brella, Folding Parasol, and Walking Stick, with data as follows It is anticipated that the Kiddie Brella will account for 20% of the sales, Folding Parasol 50\%; and Walking Stick 30\%. Arising from this new arrangement the fixed cost will increase by $360,000 Required b. Determine the number of units of each products that is required to break even c. What level of sales in each product is required in order to achieve a targeted profit after tax of $153,000. Tax rate is 25% Question Four Break Even The Jambrella is a trader in Jamaican umbrella. The firm sources the component parts from China as pre-fab units. The following are associated details i. Direct costs for the pre-fab umbrellas amount to $23 per unit ii. Direct expenses for importation and custom duties is $5 per unit iii. The company's logo and other paraphernalia are attached to each umbrella at a cost of $2 per unit iv. Annual fixed costs consist of - Administrative expenses $600,000 - Selling and distribution $400,000 v. The umbrellas are sold for $80 per unit Required : a. State four ( 4 ) assumptions of the break even analysis b. Calculate the break even point in units c. Given that the firm has the capacity to produce 50,000 units, construct a contribution break graph to illustrate the performance for the year. On the graph number the sections that shows (i) the break even point, (ii) the fixed cost region, (iii) the variable cost region, (iv) the revenue region, (v) the contribution region, (vi) the profit region, (vii) the loss region, and (viii) the margin of safety d. What level of sales in units is required in order to achieve an after-tax profit of $800,000. Ignore tax