inal Sound Off 1) Two production processes "A, B" have the following cost structure as shown in the diagram below: (15 min) 20 marks List of formulas: Profit Revenue-Total cost Revenue Selling price volume Fixed Cost Process per Year A $109,000 B $76,000 Variable Cost per Unit $4.00 $5.50 Break even volume (Fixed cost)/ (Unit contribution margin) Total cost Fixed cost + cost per item volume a. What is the most economical process for a volume of 6,800 units? (8 marks) b. How many units per year must be sold with process B to have annual profits of $75,000 if the selling price is $12.5 per unit? (6 marks) c. Calculate the break-even volume for process A assuming $12.5 selling price. (6 marks)