Geelong Gardening Tools Ltd (GGT) manufactures a line of electric garden tools that are sold in general hardware stores. The company's accountant, Tim Brown, has just received the sales forecast for the coming year for GGT's three products: A, B and C. GGT has experienced considerable variation in sales volumes and variable costs over the past two years, and Brown believes that the forecast should be carefully evaluated from a CVP viewpoint. The preliminary budget information for the coming year is as follows: Product A Product B Product C Sales units 50,000 50,000 100,000 Selling price per unit $84 $108 $144 Variable manufacturing cost per unit $39 $36 $75 Variable selling cost per unit $15 $12 $18 For the coming year, GGT's fixed manufacturing overhead is budgeted at $6,000,000, and the company's fixed selling and administrative costs are estimated at $1,800,000. GGT pays a tax rate of 40 per cent. Required: (a) Determine GGT's budgeted net profit for the coming year. (b) Assuming the sales mix remains as budgeted, determine how many units of each product GGT must sell in order to break even in the coming year. (c) After preparing the original estimates, management would like to keep the current selling prices and review the break-even situation by revising the following estimates: Variable manufacturing cost of Product C would increase by 20 per cent. Variable selling cost of Product B could be expected to increase by $3.00 per unit. Product C is highly valued by customers in the market and the management expects to sell three times as many Product C as each of their other products. For the above changes of estimates, determine how many units of each product GGT would have to sell in order to break even in the coming year