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 the pen Rs. 100/- each Cost of refill Rs. 10/- per refill. Ink cost Rs. 5 per ml. 2 ml of Ink is required for each pen. Ball bearings Rs. 3 per bearing Sticker on the pen Rs. 2 per sticker. Fixed Costs Rs. 6,00,000 p.a. Actual Sales Rs. 10,00,000 for the year