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Nguyen Pharma, the sole manufacturer of sanitizer, caters the need of people in Ho Chi Minh City. Following information was obtained from the Nguyen Pharma: . During 2020 Selling price per bottle is $ 22. Variable cost per bottle is $10.00 per soccer ball (variable manufacturing cost $8.00 variable selling expense is $2.00). Total fixed manufacturing cost were $600,000 (with fixed manufacturing cost 70% and the remaining fixed selling expense) Nguyen Pharma managed to sell 62.000 bottles during the year. . Proposal for 2021 In the process of meeting the demand during COVID and rising cost, Nguyen Pharma had to revise its plan and following proposal were given: Proposal A: Anticipating an increase in variable manufacturing cost by 20% and increase in selling price by 15%. Proposal B: Anticipating in a move of location where the rental cost will be reduced by $30,000 and allowing the business to reduce the selling price by 5%. Proposal C: Anticipating in a reduction in variable selling expense by 30% and increase in advertising cost by $5,000 with business maintaining same selling price. Ignore income tax considerations. Required: a. Calculate the current year's breakeven in units and revenue for year 2020 (4 marks) b. C Calculate net profit for 2020 Show all workings. (3 marks) For each of the proposal, (i) calculate number of bottles that Nguyen Pharma need to sell to achieve similar profit as achieved in 2020. (6 marks) (ii) Identify the best proposal that Nguyen Pharma should adopt. Justify your selection. (3 marks) d. Using relevant illustration, explain why goal congruence is important to Nguyen Pharma