Lutteral Ltd manufactures four products. The following budgeted information is available: Product 1 Product 2 Product 3 Product 4 Volume 15,000 5,000 10,000 7,500 Total Sales Revenue 37,500 16,250 43,000 13,125 Unit costs and profit: Direct material 0.48 0.26 0.84 0.21 Direct labour 0.32 0.87 0.95 0.34 Variable overheads 0.15 0.12 0.21 0.10 Fixed overheads 0.50 0.50 0.50 0.50 Profit' 1.05 1.50 1.80 0.60 Required: a) Calculate the total revenue required to break even. b) Calculate the number of units of each product required to break even. c) Calculate the Margin of Safety. d) The sales manager has suggested that an increase in fixed costs of 30 ,000 and an increase in variable cost by 15c per unit would increase sales volume by 20%. Calculate the revenue required to break even and the margin of safety if the suggestion is implemented; e) Should the sales manager's proposal be implemented? Justify your