XYZ company manufactures and sells a specialized cordless telephone for high electromagnetic radiation environments. The company's contribution format income statement for the most recent year is given below :

	Total (Tk.)	Per unit (Tk.)
Sales (20,000 units)	1,20,000	60
Variable expenses	9,00,000 ──────	45
Contribution margin	3,00,000	15
Fixed expenses	2,40,000 ──────
Net operating income	60,000 ═════

Management is anxious to increase the company's profit and has asked for an analysis of a number of items.

Required :