9) The Tengeru Company produces and sells hair dye. The company would wish to determine the volume of sales which will earn it an after tax profit of TZS 3,500,000. The Management Accountant has reliably determined the current costs based on the production and sale of 80,000 units and, he believes that they will remain stable in the coming year. The expected results at the end of the current year are as follows: 8 MANAGEMENT ACCOUNTING AND CONTROL Sales Direct materials Direct labour Variable production overheads Fixed production overheads Expected gross profits Administration and marketing costs: Sales commission Fixed costs Expected profit Scanned with CamScanner (AFU 08103) BA-3 2022 TZS TZS 36,000,000 5,200,000 7,200,000 6,000,000 2,600,000 21,000,000 15,000,000 1,600,000 10,800,000 12,400,000 2,600,000 The company has been adding a mark-up on production costs in order to determine the selling price. Of late, this has been seen to result in fluctuations of unit selling price. Therefore, this policy will be abandoned in the coming year. However, the company wishes to use the average price of this year's sales volume as a selling price for next year's sale. The company is likely to fall in the marginal income tax rate of 30%. Required: Determine the company's margin of safety [MOS] and the margin of safety ratio [MOSR] and interpret them to the management