c. Tropical Processing is considering introducing a second product that would result in the following estimates. Product B Expected sales volume in units Selling price per unit Variable costs per unit Annual fixed costs Product A 20,000 $72 $60 80,000 $76 $54 $1,496,000 i. Calculate the number of units in total and per product) required to break even. Note: When calculating break-even unit for Product A and Product B, please use the rounded break-even units in total. Break-even units in total) units Break-even units (Product A) units Break-even units (Product B) units ii. Calculate the number of units (in total and per product) required - in the first year of the two products - to earn the same profit as for 2020. Note: When calculating number of units for Product A and Product B, please use the rounded number of units in total. Number of units (in total) units Number of units (Product A) units Number of units (Product B) units Wynham Stereos produces and sells speakers and CD players. The following information about the costs related to the systems has been collected. $ Selling price per unit Total fixed overhead $ 195 Production costs per unit 163,000 Direct materials Direct labour Variable overhead 59 82 32 Wynham Stereos normally produces 35,000 of these systems per year. The managers have recently received an offer from a Mexican company to produce these systems for $176 each. The managers estimate that $97,800 of Wynham Stereos' fixed costs could be eliminated if it accepted the offer. Required: Perform a quantitative analysis for the decision. Important: . For any amounts, please don't include the dollar sign ($) or any thousands separators - i.e., $12,000 should be written as 12000. If you think the amount in a cell should be 0, type 0 - don't leave that cell empty. For any amounts, please don't include the - (minus) sign in front of the amounts and also don't place the amounts in parentheses. For any amounts, please don't include the dollar sign ($) or any thousands separators - i.e., $12,000 should be written as 12000. If you think the amount in a cell should be 0, type 0 - don't leave that cell empty. For any amounts, please don't include the - (minus) sign in front of the amounts and also don't place the amounts in parentheses. Make Buy $ $ Direct materials Direct labour Variable overhead Fixed overhead Purchase price Total costs