Greek Manufacturing Company produces and sells a line of product that are sold usually all year round. The company has a maximum production capacity of 100,000 units per year. Operating at normal capacity, the business earned Operating Income of $600,000 in 2020. The following cost data has been prepared for the year ended December 31, 2020. Selling price per unit.. Production Costs: $50.00 Required: Direct Materials $10.00 Direct Labour $8.00 Variable Manufacturing Overhead $7.00 Fixed Manufacturing Overhead...... $450,000 Fixed Selling & Administrative Expenses.. $300,000 Variable selling expense per unit $10.00 a) Using the equation method, calculate the normal capacity of the business. (2% marks)