Bradbury Pte Ltd can render three different brand of sport wear products (Alpha, Beta and Gamma) using the same staff. Various estimates for next year have been made as follows: Alpha 30 15 Beta 39 18 Selling price ($/unit) Variable material cost ($/unit) Other elements of variable cost ($/unit) Share of fixed cost ($/unit) Staff time required (hour/unit) Gamma 20 10 5 4 1 6 10 8 2 12 3 Fixed cost for next year is expected to total of $40,000. a) If the business is to render only product Alpha next year, how many units of the product will it need to provide in order to break even? b) If the business is to be prepared to render all three products, but has a limited number of staff hours available next year, calculate the contribution per staff hours for all three products ? c) In which order of preference will the three products arrange so that to optimize the staff hours