A. Prepare a flexible budget at the activity levels of 800, 1,200 and 1,500 units respectfully. B. From above information, calculate the quantity the company should produced in 2026 to breakeven. Calculate the value at that quantity.

• For 800 units (since $800 \le 1000$): $$\text{Total Fixed Costs} = \text{₦}200,000 + \text{₦}120,000 = \text{₦}320,000$$
• For 1200 units (since $1200 > 1000$): $$\text{Total Fixed Costs} = \text{₦}200,000 + \text{₦}132,000 = \text{₦}332,000$$
• For 1500 units (since $1500 > 1000$): $$\text{Total Fixed Costs} = \text{₦}200,000 + \text{₦}132,000 = \text{₦}332,000$$

The contribution margin per unit is negative (₦-33). This means that for every unit sold, the company loses ₦33 even before covering any fixed costs.
Since the company incurs a loss on each unit sold, it is impossible to break even under the current cost and pricing structure, as long as fixed costs are positive. Selling more units would only increase the total loss.

Therefore, the break-even quantity is not achievable. The target profit at this non-existent break-even quantity would also be impossible to calculate, as the company will always operate at a loss.