The Y company operates a chain of franchise operators country-wide and has approached you for advice. The manager is proposing to market a new pack consisting of a shirt with matching tie, socks and handkerchief. He wishes the financial potential to be assessed in relation to two methods of promoting sales-firstly by paying commission and secondly by a salary bonus. The details are : Sales price of pack Tk. 196.00 Variable cost per pack Tk. 168.00 Fixed costs including staff salaries Tk. 252,000.00 You are required to calculate A. The break-even point in units if a sales commission of Tk. 12.00 per pack is paid to the sales staff. B. The break-even point in value if no sales commission is paid, but staff salaries are increased by a total of Tk. 196,000.00 C. The margin of safety in units in (A) and (B) if sales reach 18,000 packs.