Dragon Limited manufactures and sells three products: A, B, and C. All three products use the same materials for production: Materials Q. The budgeted data for the next year sales and production are provided as follows: Product A B 2,000 3,200 4,000 $100,000 $128,000 $180,000 Budgeted sales in units) Budgeted sales in dollars) Budgeted Production costs in dollars): Direct materials (Materials Q only) Direct labours Manufacturing overheads $16,000 $16,000 $56,000 $12,000 $19,200 $24,000 $72,000 $12,800 40% $36,000 $34,000 $90,000 $20,000 Annual Profit 50% 60% Fixed overheads as a percentage %) of total manufacturing overheads Direct materials of Q for all units of each product (kg) 8,000 9,600 18,000 The supplier of Material Q has notified Dragon Limited that due to the production shortage, the supply of Material Q will be limited to 25,880 kg annually until further notice. Required: Calculate break-even points in both units (calculate up to digit) and sales dollars for Product A, B, and C. (12 marks) Calculate margin of safety in units in percentage (%) for Product A, B, and C. (3 marks) (c) According to the limitation placed by the supplier of Material Q, determine the quantity of each product that Dragon Limited should produce in order to maximize the annual profit. (7 marks) (d) Determine the maximized annual profit of Dragon Limited