c. Hommie Delicacies Ltd (HDL) produces three different beverages - Orapine, Cocopine and Mangopine-for the Greater-Accra regional market. Obaapa OK, the financial controller, has received a sales forecast from the marketing department for the company's coming financial year. HDL Ltd has experienced considerable sales volume variations and variable costs over two (2) years. Obaapa believes the forecast should carefully be evaluated using cost-volume- profit analysis. The initial budget information for the financial year 2020 is as follows: Orapine Cocopine Mangopine Unit sales demand (bottles) 40,000 60,000 100,000 GHS GHS GHS Selling price per bottle 28 36 48 Variable manufacturing cost per bottle 13 12 26 Variable selling cost per bottle 5 4 6 Total fixed manufacturing overheads for the period GHS 2,000,000 Total fixed selling overheads for the period GHS 600,000 You are required to: Determine how many bottles each of the different fruit juice HDL Ltd must sell to break even. Determine also the sales amount for each product at break-even, assuming the sales mix remains as budgeted. 10 marks