SONA Manufacturing makes heat sink and has trading results shown in Table 2.1 2. Sales ($) Fixed Cost ($) Variable Cost ($) Month Volume ('000) ('000) ('000) ('000) Jan 10 80 60 50 Feb 60 75 15 120 Mar 20 160 60 100 Apr ay 25 200 60 125 240 60 30 150 60 Jun 35 280 175 Total 135 1080 675 Table 2.1 - SONA Manufacturing Trading Results Plot a break even chart for SONA Manufacturing. (5 marks) () Calculate the breakeven volume (b) (5 marks) Calculate the contribution ratio (2 marks) (c) (d) Determine the contribution of sales if production is 50000 units. (3 marks) SONA Manufacturing outsource to an independent supplier with a proven record of supplying heat sink. Both Supplier A and B are interested in supplying heat sink and submitted their company financial analysis data as shown in Table 2.2 Financial Analysis Description Return of Capital Employment Net Profit Margin Gross Profit Margin Debt Ratio Supplier A Supplier B 24% 20% 17% 20% 53% 54% 66% 47% Gearing Ratio Current Ratio 50% 35% 1.01 1.71 Acid Test Ratio 0.40 0.78 Table 2.2 - Supplier A and B Financial Analysis Data (e) Study the Supplier A and Supplier B's financial analysis data and recommend the preferred supplier to SONA Manufacturing