Eevee Company produces and sells three products. It has experienced significant variations in sales volume and variable costs in the past two years. The management believes the budget forecast should be carefully evaluated from the viewpoint of costvolume-profit analysis. Information relating to the three products is as follows: For \\( 20 \\times 3 \\), the budgeted fixed manufacturing overheads are \\( \\$ 2 \\) million and the budgeted fixed selling and administrative expenses are \\( \\$ 600,000 \\). Required: (Round off your final answers to two decimal places, where applicable.) (a) Determine the combined sales units to achieve a breakeven point in \\( 20 \\times 3 \\). (5 marks) (b) (i) Calculate the margin of safety in percentage. (2 marks) (ii) Based on your answer in b(i), explain its significance to the management. (4 marks) (c)(i) Calculate the degree of operating leverage. (4 marks) (ii) Based on your answer in c(i), explain its significance to the management. (4 marks) (d) The budget forecast was subject to further review. Eevee's management expects Product B's variable selling cost to increase by \\( \\$ 1.00 \\) per unit and Product C's variable manufacturing cost to increase by \20. Due to strong market demand for Product \\( \\mathrm{C} \\), the sales mix of Product \\( \\mathrm{C} \\) is expected to be 3 times that of Product \\( \\mathrm{A} \\) and the sales mix of Product \\( \\mathrm{A} \\) is expected to be 1 time that of Product \\( \\mathrm{B} \\) with no change in the total budgeted sales units. Determine the combined sales units to be sold to achieve a target profit of \\( \\$ 650,000 \\) before tax in \\( 20 \\times 3 \\). (6 marks)