3 (a) Compare and contrast the application of rowan scheme and Halsey Weir schemes, how do these schemes operate and in the case of fan milk Ghana limited, how these schemes can be used to enhance productivity. (b) The Optus waste management company has in recent years developed a new waste management system which is expected to hit the market in the next 15 weeks. It is expected to make marginal profit on the products. As a consultant to the company explain the concept of break-even analysis, and how it is applied to ensure that the company stays within profit zone and what assumptions are paramount in the application of the concept? (c) The WHO is considering providing Covid 19 vaccines to the lower income countries, it wants to contract some pharmaceutical companies to provide these services, and the companies are required to provide a budget. Explain the budgeting process in detail and components what would be required to in the process of budget preparation