Utilise the given data in Table $2$ to draw a basic break$-$even point $($BEP$)$ graph. The data includes information on fixed costs, variable costs, and the selling price per unit. The graph should clearly indicate the break$-$even point and help the company assess its financial performance.

Draw a flow diagram showing how materials, products, and people move through the electronics manufacturing process. Identify key steps, potential bottlenecks, and areas for improvement.