The information below is taken from the records of two companies in the same industry. The following information relates to Mota Limited. REQUIRED: (a) Calculate the break-even point in units and sales value. (b) Calculate the margin of safety in units and sales value. (c) If fixed costs are increased by Rs50,000, how many units will have to be produced in order to break even? (d) Calculate the volume required to achieve a target profit of Rs 10,000 , assuming that fixed costs are increased by Rs50,000 and variable costs decreases by Rs0.2 per unit. (e) List six assumptions of break-even analysis. PART B: (12 MARKS) Explain the following accounting concepts (a) Consistency (b) Accruals (c) Prudence (d) Going concern