SECTION B: QUESTION 2 - Part1 Delta Ltd Delta Ltd provides a single standard service. The business's results for the past two months are as follows: June July Sales (units) 2 0 Sales revenue {E} 14.000 22.400 Cost (E) 110%!) {,500) Operating profit (E) 4,000 8,800 Note: There were no changes. of any description, in selling prices or costs over the two months. Requirement: A. Given the total cost and activityr levels in terms of sales units per each month, identify).r variable and fixed cost using high-low method. {4 marks) El. Calculate breakeven-point (BEP) in units for the business's activities? (4 marks) C. CaICulate contribution margin ratio 95 per unit [3 marks) 0. Calculate margin of safety for each period in units as well as percentage terms {4 marks) ('l'otal: 15 marks)