You are given the following information for Dairymix (Pty) Ltd, for the year ending December 2019.

	BWP
Sales	200 000
Variable costs	100 000
Fixed costs	60 000

Required:
Calculate the following:
a.	The contribution margin ratio	(3 marks)
b.	The break- even point	(4 marks)
c.	The effect of 20% decrease in fixed costs and 10% increase in variable costs on (a) above.
		(9 marks)
d.	Percentage increase in production to earn the same amount of net profit as in December 2019
	if the selling price is reduced by 10%.	(9 marks)