Mr. Silva, manages the production and sales department of Health Guard Enterprise. Mr. Silva has been requested to attend a meeting with Finance Director Mr. Fernando to explain the sales and production forecast of two products, A & B which introduced recently into Sri Lankan Market by the company. The following production and sales forecast are related to the month of April 2021. The company use only 50% of their production capacity during the COVID-19 Pandemic period. Description - Relevant to One Month Product - A Product - B Selling price per unit Rs.180 Rs.200 Production and Sales 150 150 Units per month Sales Value Rs.27,000 Rs.30,000 Variable Costs Material - Rs.6,750 Material - Rs.7,800 Labour - Rs.5,250 (Rs. 12,000) Labour Rs.6750 (Rs. 14,550) Fixed Costs Rs. (5,500) (Rs.8500) Profit Rs.9,500 Rs.6,950 During the meeting, Mr. Fernando asked from Mr. Silva What is the Best Product out of above A and B, and why do you say it is best?, What are the Break Even Points (BEPs) and Sales values at Break Even Point of each of two products?, If the company can utilize 100% production capacity what would be total profit of two products in the month of April 2021?, If the price of product A equal to product B, what would be the profit of Product A in the month of April 2021 under existing production capacity?" Assume you are Mr. Silva, Then you are requested to prepare a brief report to answer above questions raised by Mr. Fernando. Further, Mr. Fernando needs to Graphical illustration of above production and sales results of product A and B, at 50% production capacity and before changing the price of product A. Therefore, you need to draw above sales and costs lines as a graph and attach into your report