The following information is available for a pen making business. Calculate the following a) contribution b) PV ratio c) BE ratio (in no of units and value) d) MOS e) number of pens to be sold to get a profit of rs 20,000 sales price of pen rs 100 each cost of refill rs 10 per refill ink cost rs 5 per ml. 2 ml ink is required for each pen ball bearings rs 3 per bearing sticker on pen rs 2 per sticker fixed costs rs 6,00,000p.a actual sales rs 10,00,000 for the year