EX$2-3$: A customer applied for a short$-$term loan at HSBC with the following business plan: $\backslash (+\backslash$quad $\backslash )$ Selling price per unit: $\backslash (\backslash$$ $0\mathrm{.}3\backslash )\backslash (+\backslash$quad $\backslash )$ Variable cost per unit: $\backslash (\backslash$$ $0\mathrm{.}2\backslash )+$ Total fixed cost : $\backslash$$$10,000+$ Consumed quantity: $150,000$ units $+$ Capital needed for the business plan: $\backslash$$$50,000$ Required: $1.$ Determine the break$-$even point $($in volume and revenues$)$ of the business plan. $2.$ Should the bank give the loan for this plan if the customer requires a loan of $\backslash (\backslash$$ $40,000\backslash ),$ knowing that the bank interest rate of $\backslash (15\backslash \%\backslash )$ and the income tax rate of $\backslash (20\backslash \%\backslash ).$