1) AFV plc is a manufacturer of toy models and one of its divisions, the Panzer division, specializes in the manufacture of toy models of World War II German battle tanks, the Panzer V "Panther" and the Panzer VI "Tiger". The details for the 2 products are listed in the table below: Sales demand-forecast (units) Sales Price per unit Direct Materials per unit Direct Labour per unit Variable costs per unit Fixed costs per unit Panzer V "Panther" 3,600 $150 $40 $30 $20 $20 Panzer VI "Tiger" 2,400 $200 $50 $40 $30 $40 The fixed costs per unit has been calculated on the basis of the Panzer division's normal capacity of 7,000 tanks which include Panthers, 4,000 units, and Tigers, 3,000 units for a total of $200,000. Determine the revenue needed in total, and for each product, if the Panzer division intends to make a profit of $100,000. Use the batch method with the sales mix being Panther 3: Tiger 2. (LO3) (BT Level: Apply) (12 Marks)