ABC Company sells 3 different products with same cost and selling price. The company is trying to find out the profitability of opening another store which will have the following expenses and revenues :

Selling price per unit	Tk. 300
Variable cost per unit	Tk. 195
Sales commission per unit	Tk. 15

Annual fixed expenses are :

Rent	Tk. 6,00,000
Salaries	Tk. 20,00,000
Advertising cost	Tk. 8,00,000
Other fixed expenses	Tk. 2,00,000

Required :

(i) Calculate the annual Break Even Point (BEP) in units and in value. Also determine the profit or loss it 30,000 units are sold.
(ii) The sales commission is discontinued but instead a fixed amount of Tk. 9,00,000 is to be incurred in fixed salaries. A reduction in selling price of 5% is also offered. What will be the BEP in units?
(iii) It is proposed to pay the store manager Tk. 5 per units as further commission. The selling price is also proposed to increase by 5%. What would be the BEP in units?