3) The following information is provided for GV MANUFACTURING (CNC Machines for the furniture industry). Month: April 2019: ITEM Direct Materials (DM) 20,000 Direct Labour (DL) 30,000 Royalties 2,000 Fixed Costs (FC) 7,000 Selling Price 80,000 a) Prepare a marginal cost statement for the month of April 2019. b) Calculate the level of sales revenue that will enable GV MANUFACTURING to reach a break-even level of sales revenue