2. Cost-Volume-Profit: 10 marks Joker Company manufacture and sell high quality trampolines. They have been in operation for more than 20 years working in Gotham City. The managing director, Arthur Fleck, received a report from the firm's management accountant which included the information such as sales volume, sales revenue, and total costs for the first half of 2020 and show in the below table. Sales volume Sales revenue Total costs Month (Unit) ($) ($) January 1,800 270,000 201,000 February 1,320 198,000 179,400 March 1,230 184,500 175,350 April 1,500 225,000 187,500 May 1,260 189,000 176,700 June 1,290 193,500 172,872 TOTAL 8,400 1,260,000 1,092,822 Required: (a) Calculate the selling price per unit. (Present your answer to the nearest whole number) (2 marks) (b) Use the High-Low method to calculate: (i) Variable cost per unit. (ii) Fixed cost for the first six months. (Present your answer to the nearest whole number) (4 marks) (c) Use the information in the table and your calculation in Part (a) and (b) to calculate: (0) Breakeven point in units for the first six months of 2020 (i.e. January - June). (Round your answer UP to the nearest whole figure, e.g., 15.10 units should be round up to 16 units). (ii) Margin of safety percentage for the first six months of 2020 (i.e. January - June). (Present your answer to the nearest whole percentage). (4 marks)