1(15marks) Darwin Nursery manufactures and sells pots. Currently, 250 000 units are sold per year at $3.20 per unit. Fixed costs are $190 000 per year. Variable costs are $1.30 per unit. Required a. What is the current annual profit? (1 mark) b. What is the present break-even point in revenues? (3 marks) Calculate the new profit for each of the following changes: c. a $0.30 per unit increase in variable costs (1 marks) d. a 7% increase in fixed costs and a 7% increase in units sold (3 marks) e. a 12% decrease in fixed costs, a 12% decrease in selling price, a 12% decrease in variable cost per unit and a 30% increase in units sold (4 marks) Calculate the new break-even point in units for each of the following changes: f. a 10% increase in fixed costs (1 marks) g. a 10% increase in selling price and a $20 000 increase in fixed costs (2 marks)