A Chinese manufacturing company called DryPad Led has been trading for 1 year with an initial capital investment of RMB 5,000,000 ("RMB" stands for renminbi and is the Chinese currency). It produces a magnetic keypad for Android tablet computers (the product) with one in each box (a unit) for direct retail distribution. The selling price of each unit is RMB 65.00. The Director has requested your assistance in reviewing the financial situation and has provided you with the following information. This relates to monthly costs in which the company sells an average of 10,000 units. Cost RMB Plastic components 25,000 Electrical components 70,000 Direct labour 100,000 Cables 30,000 Packaging 14,000 Electricity 85,000 Admin costs 25,000 Depreciation 50,000 Salaries 50,000 Insurance 5,000 Salesman commission 60,000 Electricity is semi-variable, being 35% fixed. You are to presume that the products are produced and sold evenly throughout the year. Required: a) Identify and categorise the costs into three categories, variable, semi variable and fixed. (5 marks) b) Calculate total fixed costs and variable costs per unit. (6 marks) c) Calculate the break-even position (in units) of the company. (2 marks) d) Calculate the margin of safety in turnover terms. (1 mark) e) Determine the profit at the current demand level. (1 mark) () Accurately draw a graph showing the following Fixed costs, total variable cost, total cost, total revenue, break-even point and margin of safety. Make sure you label your graph appropriately (6 marks) g) The director has decided that it is important to him to achieve a ROCE of 10% How many units in total would he need to sell in order to achieve this and is this level currently being met? ( marks)