Question $1$

EAA Cuisine cooks and sells primarily three $(3)$ Ghanaian dishes $-$ Agidi, Ofans, and Etor for the local food market. It estimates sales demand to be $4,000$ packs of Agidi, $6,000$ packs of Ofam and $10,000$ packs of Etor, and plans to sell Agidi, Ofam and Etor for GHS$30,$ GHS$40,$ and GHS$52$ per pack. EAA Cuisine has experienced significant variances in its sales output and variable costs over the past years. Its management accountant has decided to use costvolume$-$profit $($CVP$)$ analysis to carefully evaluate the sales forecast for the coming financial year. The initial budget information for the financial year ending ${30}^{th}$ June $2023$ indicates that EEA Cuisine expects its total fixed overhead costs to be GHS$260,000.$ The variable cost to sales ratio is expected to be $60$ per cent, $40$ per cent, and $60$ per cent for Agidi, Ofam and Etor, respectively.

You are required to:

Determine how many packs each of EAA Cuisine's delicacies must be sold to break even, assuming the sales mix remains as budgeted. What would be the sales revenue for each dish at break$-$even?

$[10$ marks$]$