BSBFIN601 - Azure Clothing Limited manufactures winter coats. The demand for this product has increased significantly in the last 12 months and the company has employed quite a few new workers. The company has extracted the following information from its income statement prepared for the last six months. The profit margin on each coat sold has gone down in the last six months. The company expects that each coat should require $13.00 of cloth. In the last six months, each coat has required $15.40 of cloth. Suggest two (2) reasons why this difference has occurred. Word limit: 50 to 100 words