The cost accountant of Texqual Ltd has produced the following information relating to the company's future accounting period. Required: a) Calculate the total fixed costs, and the profit or (loss) at 320,000 units of sales. b) If the company increases their fixed costs by 120,000 and as a result reduce the variable cost by 1 per unit, calculate the break-even point (assuming there is no change in the selling price). c) Calculate the number of units to be sold to produce a profit of 20,000 after the increase in fixed cost and reduction in variable cost referred to in part (b) above