The following data relate to a manufacturing company.

Total Sales Total Cost

Taka Taka

Year ended June, 2019 666,900.00 595,080.00

Year ended June, 2020 735,300.00 642,960.00

Assuming stable unit selling price of Tk. 300.00 with controlled variable cost to reflect predetermined relationship and unvarying figure of fixed costs, please calculate

1. Fixed Cost

2. Percentage of fixed cost to sales

3. Contribution both in terms of unit and value

4. Contribution margin both in terms of unit and value

5. Break-even point both in terms of unit and value

6. Margin of safety both in terms of unit and value

7. Margin of safety ratio both in terms of unit and value

8. Desired sales both in terms of unit and value to earn profit of Tk. 250,000.00