2. a. How could cost accounting information, such as breakreven and target profit analysis, help Haitian farmers like Samuel Hilaire be more profitable? i. Compile a list of the costvolumeprofit data for 2013 for Samuel Hilaire's operations. ii. Using this data, calculate the variable cost for 1 kilogram of peanuts for Samuel Hilaire. You should do this manually first; and then use the spreadsheet model provided to calculate and check your manual calculation. iii. How many kilograms of peanuts does Samuel need to sell to break even in 2014 (assume same cost structure as 2013)? iv. How many does he need to sell to make a profit of $350 in 2014, the average annual salary in Haitians living in rural areas