Aberdeen Publishers Ltd has carried out market research and realises teena now prefer to read magazines from their mobile phones. Aberdeen Publishers is now considering issuing the magazine as an electronic edition only starting In 2021 Quarter 2. The printed version of the magazine will not be produced, after 20 Quarter 1, if the electronic edition goes ahead. Information concerning revenues and costs of the electronic magazine is shown below. . Sales for the next four quarters (three-month periods] are expected to be: a. 2021 Quarter 2 2021 Quarter 3 2021 Quarter4 2022 Quarter1 Numbers sold Numbers sold Numbers sold Numbers sold 20 000 25 000 30 000 35 000 . The magazine will sell for 0.80 and will be issued once a month. . There will be one less member of staff. All staff will be on contracts. The average salary for staff will be 1 2 400 per year. Staff costs are still treated as a xed cost. . Hardware and software costing 120 000 will need to be purchased and is expected to last ve years with no residual value. . Premises rent will increase by 125 per month . There will be no paper, ink or distribution costs. . There will be an electricity cost of three penoe (0.03) per customer per quarter. . Other xed costs such as heating and insurance etc. will be 665 per month. (c) Calculate, for the electronic edition only, the break-even point in sales units for one quarter [three-month period}. i101