Jack and John are considering opening a premitun chocolate factory. They come up with two production methods. The quality of chocolate producing from the two methods is exactly the same. Each method requires different amount of resources for the rst year as follow. Method 1 Method 2 Direct Materials {IngredientSI per unit Direc_ _abor er unit Variable overhead per umt =1 Fixed Production costs (Total) 1,560,000 2,980,000 The price per unit is 250 Baht. The average shipping and packaging costs is 5 Baht per unit. The salaries of sale-persons are 360,000 Baht in total per yeart Jack and John have to make a decision on the method they would employ. 3.1 What are the break-even points in units of each method during the first year? (8 pointSJ 3.2. If Jack and John would like to earn after-tax prot for 600,000 baht during the rst year. The c-mporate tax is 25 percent. How much revenue in baht from each method the company has to make? (8 points) 3.3 What is the indifferent point between the two methods? (5 pointS) 3.4. Establish the criteria to help Jack and John choose the production method. Explain to them signicant factors (both nancial and non-nancial factor'S) they should consider when choosing the production methods. tie. Identify the circumstances in which they should use each method.) (9 pointS)