1. Accounts For You Ltd provides business software for small companies. On 1st July 2020, the company is planning to release two new accounting software packages. The price of each package includes one technical visit by Accounts For You Ltd staff, to customise the product and provide training. Details of the packages are as follows: "Count on us" is designed for very small businesses. It is compatible with company law and tax regulation requirements. It provides basic, easy to understand weekly analyses and final year accounts. "Know it all" is aimed at larger small businesses. Compatibility features are the same as "Count on us" and the package allows for greater complexity of transactions and analysis including management accounting functions which are customised for the user. The predicted unit costs and revenues of the products for the year ended 20th June 2021 are: Selling price Variable costs-Bespoke Technical Design Marketing and customer service Technical visit "Count on us" "Know it all" 960 2.000 240 400 160 360 160 600 The annual fixed costs to be covered by this initiative are estimated at 100,000,000. The target total sales for the first year is 250,000 packages. Accounts For You Ltd wishes to explore the financial implications of this volume of sales with an expected mix of products of either: Required: Or (i) 30% "Count on us" customers and 70% "Know it all" customers, (ii) 40% "Count on us" customers" and 60% "Know it all" customers. a) Using the above information, for each of the predicted mixes of sales, calculate the break-even in units and the predicted operating income for the year ended 30.6.2021, if the total target sales is achieved. In each case, your answer should provide a breakdown of the number of units of each product required for both break-even and operating income. Comment on the results. (10 marks)