Carlow Garden Equipment Ltd, sells hedge trimmers from a rental unit in a garden centre. They have an average selling price of 400 while variable costs are 60% of the selling price. Total annual fixed expenses are: Required: (a) Calculate the annual breakeven point in units and sales value (35%) (b) If 700 units are sold, what is the profit or loss? (10%) (c) If the company sells 800 units what is the percentage margin of safety? (10\%) (d) The company has increased selling prices by 5% because the purchase cost increased to 245 per unit. At the same time it has decided to increase annual advertising expenditure to 27,750. What is the new breakeven in units and sales value? (e) Briefly discuss the uses of Marginal Costing and Full Absorption costing. (20\%) (25\%) Total 100\%