Due to changes of market conditions and salary negotiations following amendments of calculation have to be taken into account. 1. Sales price of product K Pak decreases by 3,75% to 231,-[ per unit Kl. 2. (Operational) profit margin decreases to 5% of (total) per-unit costs. 3. Senior management was able to reduce the common cost charge of manufacturing (from previous 25%) to now 16% to cope with up-coming salary increases. 4. All other values remain unchanged. b) Please calculate the maximum increase (in %) of the per-unit price of machine time (current price per unit: 16.-[/h]). Conditions 1. to 4. Have to be considered in your calculation