Cu 1 (5 im): Sophie is a shoe trader. She rents a shop for USD2,500 per month. The selling price is USD200 per pair of shoes, which she purchases from the manufacturer for USD150 per pair of shoes. Required: i. How many pairs of shoes must be sold each month to get breakeven? ii. Sophie has a target monthly profit of USD5,000. How many pairs of shoes must be sold each month to get the target profit? iii. If Sophie wants to reduce the business risk (ie. getting the breakeven and target income early), what should be done? Cu 2 (5 im): Aircool Ltd. manufactures products and uses normal costing for its finished products. The information for 2021 of Aircool is as follows: Budget Manufacturing overhead $9,065,000 Direct manufacturing labour costs $970,000 36,000 Machine hours 185,000 Direct manufacturing labour hours Actual results $10,000,000 $1,030,000 200,000 On March 19th 2021, Job230 was completed. The job cost sheet of Job230 is: Direct materials used Direct manufacturing labour costs $13,000 900 Direct manufacturing labour hours 20 Machine hours 140 Required: (i) Calculate the cost of Job230 on March 19th 2021 (ii)Calculate the cost of Job230 on March 31" 2021. (iii) Comment on the normal costing method (Hints: students mention about advantages and problems of normal costing)