Q$2$ Rishav Ltd$.,$ a multi$-$product company, furnishes you with the following data relating to the current and previous year.

$\backslash$table$[[$Year$,$Sales,Total cost$],[2021,90,000,80,000],[2022,1,00,000,86,000]]$

Assuming that there are no changes in prices and variable costs and that the fixed expenses are incurred equally in both years, calculate for the year $2022$; $(1)$ The profit$-$volume ratio, $(2)$ Fixed Cost, $(3)$ Break$-$even Sales, and $(4)$ Margin of Safety.

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