$350 $280 $100 H&C Pty Ltd sells three types of electronic garden tools - Weeders, Hedge Clippers, and Leaf blowers. Selected information on the rackets is given below: Weeders Hedge clippers Leaf blowers Sales in units (per annum) 30 000 20 000 50 000 Unit selling price $90 Variable manufacturing cost per $30 $200 unit Variable selling cost per unit $10 $55 $70 All sales are made through the company's own retail outlets. The company has the following fixed costs: Per annum Fixed manufacturing cost $700,000 Fixed selling and administrative costs $10,000 Total $710,000 Required: (a) Calculate the unit contribution margin for each product type. (1.5 marks) (b) Calculate the weighted average unit contribution margin, assuming a constant sales mix. (1 mark) (c) Compute the break-even point in units for the company as a whole. (1 mark) (d) Compute the break-even point in units for each product. (1.5 marks) (e) Determine the total number of units that must be sold to obtain a target profit of $80,000 for the company (2 marks)