Mani Small Lt. Is an exclusive distributor for a new product. The product sells for $160 per unit and has a contribution to sales ratio of 40%. The company fixed expenses are $300 000 per annum. You are the cost accountant of the company and the following are required: a) The variable expense per unit (2 marks) b) The contribution per unit (2 marks) c) The companys break- even point in units and sales dollar. (4 marks) d) Draw a graph clearly showing (c) above along with the areas for profit & loss and the margin of safety in units and dollars.(7 marks) e) What sales level in units and sales dollars is required to earn before tax profit of $120 000. ( 3 marks) f) What would the new break- even point in units & dollars be if cost cutting measures to reduce variable expenses by 20% are implemented? (2 marks)