A company manufactured and sells a single product which has the following cost and selling price structure.

	Tk/Unit	Tk/Unit
Selling price		120
Direct material	22
Direct labor	36
Variable overhead	14
Fixed overhead	12 ━━
		84 ━━
Profit per unit		36 ═══

The fixed overhead absorption rate is based on the normal capacity of 2,000 units per month. Assume that the same amount is spent each month, on fixed overhead. Budgeted sales for the next month are 2,200 units.

You are required to calculate :
(i) the break-even point, in sales units per month;
(ii) the margin of safety for next month;
(iii) the budgeted profit for next month;
(iv) the sales required to achieve a profit of Tk. 96,000 in a month;
(v) the break-even revenue that must be generated in order to break-even.