"A variable cost is a cost that varies per unit of product, where as a fixed cost is constant per unit of product."-Do you agree? Explain.

What is break-even point? The break-even point analysis is a good technique for management decision making. Explain.

The following information is related to product 'Alfa' :

Sales price (per unit)	Tk. 20
Variable manufacturing cost per unit	Tk. 11
Variable selling cost per unit	Tk. 3
Fixed factory overheads (per year)	Tk. 5,40,000
Fixed selling cost (per year)	Tk. 2,52,000

From the above data calculate the :
(i) Break-even point expressed in terms of sale amount/revenue
(ii) Number of units that must be sold to earn a profit of Tk. 60,000 per year.