A cost accountant has compiled the data below:

Fixed costs per annum P$195,000$

Variable cost per unit P$26\mathrm{.}00$

Variable overhead cost per unit P$2\mathrm{.}00$

Selling price per unit P$43\mathrm{.}00$

Calculate:

$($i$)$ Break Even Point units $(3$ marks$)$

$($ii$)$ Break Even Point sales value $(1$ mark$)$

$($iii$)$ Contribution to Sales ratio $(1$ mark$)$

$($iv$)$ Margin of safety in units and as a percentage. $(4$ marks$)$

$($v$)$ Number of units to be sold in order to earn a profit of P$165000.(2$ marks$)$

$($vi$)$ Number of units to be sold in order to earn a profit of P$180,000$ when the corporation tax is @$25\%(5$ marks$)$

$($vii$)$ Number of units to be sold in order to earn a profit of P$135,000$ when the fixed cost increased to P$225,000$ per annum and variable cost to P$31.$ Selling price increased to P$45$ unit. $(4$ marks$)$

$($b$)$ Identify the limitations of cost$-$volume$-$profit analysis. $(5$ marks$)$