1b is what i am confused on ? any help would be appreciated

1 Scenario 1a: RosaP Ltd RosaP Ltd produces three products: the Rosa, the Parks and the Bus. Unit information about each product is in the table below: 50 Parks f 60 5 30 20 10 Rosa Bus Selling price 90 Direct material 10 Direct labour 40 Each product is handmade and the employees are highly trained. There are 960 direct labour hours each month, each paid at 20 per hour. Monthly demand for each product is 300 units per month. Annual fixed costs are 42,000. Scenario 1b: ML King plc ML King plc manufactures a product, incurring variable costs of 20 per unit and 80,000 fixed cost per annum. The product sells for 60 per unit and the maximum production level is 8,000 units. Scenario 1c: A department store offers a restroom facility which brings in 1,000 contribution but makes a loss of 5,000 Scenario 1d: MC Jemison plc The following information relates to two departments operating within MC Jemison plc. Engineering department Outer space department Turnover 3 times 4.2 times Margin 4% 2.5% REQUIRED (a) Using the information in scenario 1a (1) Given the limited direct labour hours, rank the products (9 marks) (ii) What is the optimum product mix per month? (4 marks) () What is the maximum profit that can be made per month? (4 marks) (b) Using the information in scenario 1b: () Calculate the breakeven point and margin of safety in terms of units and revenues using mathematical techniques (no graph). (5 marks) () Calculate the level of activity in terms of units and revenues required to achieve a profit level of 200,000. (2 marks) (c) Using the information in scenario 1c, recommend with an explanation whether the restroom facility should be closed. Briefly discuss what other factors might also need to be taken into consideration before a final decision should be made (5 marks) (d) Using the information in scenario 1d, calculate the ROI and explain which department is performing and why