The XYZ Ltd operates a chain of toy stores. The store sells 10 different styles of toys with identical purchase costs & selling prices. The company is trying to determine the desirability of opening another store, which would have the following expense and revenue relations per pair.

Variable Data
Selling Price	Rs. 30.00
Cost of Toy	19.50
Salesmen's Commission	1.50
Total Variable Expenses	21.00
Annual Fixed Expenses
Rent	60,000.00
Salaries	200,000.00
Advertising	80,000.00
Other fixed expenses	20,000.00
	360,000.00

Required (Consider each question separately)

• What is the annual breakeven point in sales amount & in unit sales?
• If 35,000 Toys are sold, what would the stores net income be?
• If the store manager was paid Rs. 0.30 per pair commission, what would the annual break-even point be in sales amount and in unit sales?
• Refer to the original data, If the store manager were paid Rs. 0.30 per toy as commission on each toy sold in excess of the break-even point, what would be the stores net income if 50,000 toys were sold?
• If the store wants to build up stocks by the end of the accounting period, will your analysis still hold good?