Friends of yours have dectded to start a mobile bungee jumping faciity and have registered their business as 36 Ltd for the purpose of tracing. No equipment has been acquired as yet. The bungee jumping training procedure involves the following: I A group of six people get into cage, which is hoisted up to a certain height by making use of a crane. a One personjumps at a time, the only connection to the cage being a rubber band. a The one end ofthe rubber band is xed to the cage; the other end is xed to the waist or legs of the person jumping. a After swinging for sometime on the rubber band, the person is released onto a safety mattress on the ground, ready to let a new group of people get in. Your friend intends making the facity available at different places, depending on the events taking plaoe in a specic area. The unit that wil be aoqu'red must for this reason be rnobie. There are only two suitabte models avaitable. The details aa'e as follows: Model A Model B Height ofiump 45 metres Ell metres Cost price per unit R450 onu R500 onu Duration ofsession, based on a group of six people [inducing the time required to hoist 45 minutes 6'] minutes the cage) Annuatxed operating expenses R339 325 R423 950 Variable cost perjump R13 R13 Selling price of tickets perjump R1DD R135 Budgeted sales R3348 Bill] R1 G10 80:) Maximum number ofjumps (106% capacity} 7 48-8jumps T 48-8jumps The facility wilE be in operation from Barn daily on every Saturday and Sunday throughout the year. The last jumpers have to be on the ground by 9pm. It is envisaged that regardless of which model is acquired, it would operate at full capacity. Required: 4.1 Detem'rtne the number ofjumps to break even in respect of model A and model B. (4} 4.2 Detem'rine with regard to model A and rnodei 3, how many jumps would ensure an annual net prot before tax of R302 325. [5} 4.3 Based on your calculations in 4.1 and 4.2 above, decide which model should be acquired and why. In addition, state three factors that your friend should take into account before deciring which model to acquire, other than merety the estimated protability of each model. {3}