(b) The following information is available for the draft budget for the next financial year of Topper Co: Selling price per unit: Variable cost per unit: $ 500 400 $ 160 million Fixed cost for the year The total number of units expected to be produced and sold in the year is 2 million units. (i) For the draft budget, calculate the : break-even point in term of number of units and of total sales income (S). : net profit for the year (S). (3 marks) (1 mark) : margin of safety in term of number of units and of total sales income (S). (2 marks) (ii) A Director proposes to invest in a new machine, which would increase fixed cost for the year by $30.8 million, but is able to reduce variable cost per unit by $20. Should the company continue with the plan in the draft budget or move on with the proposal by the Director? QUESTION (4 marks) (TOTAL-20 marks)