solve both or skip

Illustration 5: A factory engaged in manufacturing plastic buckets is working at 40% capacity and produces 10,000 buckets per annum: Rs. Material 10 Labour cost 3 Overheads 5 (60% fixed) The selling price is rs.20 per bucket. If it is decided to work the factory at 50% capacity, the selling price falls by 3%. At 90% capacity the selling price falls by 5%, accompanied by a similar fall in the prices of material. You are required to calculate the profit at 50 and 90% capacities and also I also the break-even points for the same capacity productions. Illustration 3. From the following particulars compute material cost variance, price variance and usage variance. 3000 Unit Rs. 9,000 Quantity Of Materials Purchased Value Of Materials Purchased Standard Quantity Of Materials Required Per Tonne Of Output Standard Price Of Material Opening Stock Of Material Closing Stock Of Material Output During The Period 30 Units Rs.2.50Per Unit Nil 500Units 80 Tonnes