CONFIDENTIAL QUESTION 2 (20 MARKS] Access Corp is a manufacturing company, which manufactures a single product. The company has prepared the following budgeted production costs at two levels of activity, for the period of December 2021. Details Budget A Budget B Units produced and sold 50,000 90,000 (S) (S) Revenue 499,000 898,540 Costs Material 160,790 273,800 Labour 100,420 178,510 Production Overhead 87,280 59,800 Non-production Overhead 11,500 19,770 Total Costs 359,990 531,880 Net profit / (loss) 139,010 366,660 REQUIRED: a) Calculate the Selling Price (2 marks) b) By using High Low Method, calculate: i. Variable costs per unit (3 marks) ii. Fixed costs (2 marks) c) Break-even point in units (rounded to whole number) and revenue (4 marks) d) Margin of safety in units and as a percentage of sales if expected to sale 100,000 units (3 marks) e) Number of units that would need to be sold to make a profit of $200,000 (2 marks) f) Explain TWO (2) limitations of break-even analysis (4 marks)