Two businesses, AB Ltd and CD Ltd, sell the same type of product in the same type T of market. Their budgeted profit and loss accounts for the current year ending March 31, are as follows: Particulars AB Ltd CD Ltd Sales $ 150,000 $ 1,50,000 Less: Variable costs $ 1,20,000 $ 1,00,000 Fixed costs 15,000 1,35,000 35,000 Net budgeted profit 15,000 1,35,000 15,000 You are required to: 1. Calculate the break-even points of each business ;and 2. State which business is likely to earn greater profits in conditions of: (a) heavy demand for the product, (b) low demand for the product.