The income statement for the year $2015$ of a manufacturing based company is shown below.

Financial item Total in TZS

Net Sales $(60,000$ units$)900,000,000$

Cost of raw materials $200,000,000$

Transportation costs of raw materials $($charged per ton per km$)40,000,000$

Factory overheads $160,000,000$

Administrative costs $33,000,000$

Sales commission $(3\%$ of sales value$)27,000,000$

Distribution costs of finished products to customers$($ charged per ton per km$)20,000,000$

Other fixed costs $30,000,000$

$2\mathrm{.}1$ What is the break$-$even point of the company? $[5$ marks$]$

$2\mathrm{.}2$ What profit was made by the company for the year $2015?[5$ marks$]$

$2\mathrm{.}3$ The company proposes to reduce the selling price per unit by $25\%$ and by doing so demand is expected to increase by $30\%.$ What would be the profit or loss if this proposal is implemented?