The following budgeted profit and loss account is available in respect of Nuts-and-Bolts Ltd. Particulars $ Sales 160 000 units 960000 Direct material 320000 Direct labour 240000 Production overhead 325000 Profit 75000 Production overheads include $125 000 of fixed cost. An alternative manufacturing method is also available, which would reduce labour cost per unit by a half, but increase fixed overheads by $60 000. Required: 1. Calculate the break-even point in units for the original production method using contribution margin method. 2. Calculate the break-even point in units for the original production method using equation method. 3. Calculate the break-even in sales value for the original production method