[12] Calzone plc retails scooters all around Europe. Due to a recent financial crisis, the firm fears a significant drop in its income stream. Calzone pic's financial information is provided below: Sales price 7,000 Per-unit variable costs Invoice cost 2,218.80 Sales commission 781.20 Total per-unit variable cost 2,500 Annual fixed costs Advertising 236,000 Rent 178,000 Salaries 386,000 Total fixed costs 800,000 What is Calzone ple's annual breakeven point in units? a) 1,000 units b) 160 units c) 177 units d) 187 units 5 Marks [13] "Different individual products can be identified before the split-off point". In which of the following cases is the above statement true? By-products Joint products No Yes No Yes d) Yes 1 Mark [14] The mathematical technique that follows the reciprocal cost allocation method is: a) Regression analysis b) Simultaneous equations c) Complex algebraic functions d) Multiple correlation 1 Mark No 66 Yes NO