ASSIGNMENT ON BREAK-EVEN ANALYSIS ON COST AND MANAGEMENT ACCOUNTING

Fesojaiye Nigeria Limited manufactures one standard product 'P' which sells at N10.00 per unit. The trading results for the six months ended 30th June, 2018 were:

Month	Sales (Units)	Profit/(Loss)
January 2018	60,000	40,000
February 2018	70,000	60,000
March 2018	30,000	(20,000)
April 2018	48,000	16,000
May 2018	52,000	24,000
June 2018	36,000	(8,000)

 From the data above, determine the following:
(a) Margin of Safety
(b) Break-Even Point
(c) P/V Ratio
(d) Variable Cost Per Unit
(e) Fixed Cost