GULF INDUSTRIE LTD, specialises in the manufacture of small capacity motors. Th construction of the motor is under : 1) materials #50 2) labour #80 Variable overhead 75% of labour cost. Fixed overhead of company amount to 240,000 Naira per annum. The sale price of the motor is 230 Naira each. A) Determine the number of motors that have to be manufactured and sold in a year. B) How many motors have to be made and sold, to make a profit of hundred thousand per annum? C) If the sales price is reduced by 15 Naira each, how many motors have to be sold to break even.