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B&C Ltd sells three types of electronic garden tools - Weeders, Hedge Clippers, and Leaf blowers. Selected information on the rackets is given below: Weeders Hedge clippers Leaf blowers Sales in units (per annum) 50 000 30 000 20 000 Unit selling price $120 $250 $380 Variable manufacturing cost per $50 $120 $220 unit Variable selling cost per unit $20 $50 $60 All sales are made through the company's own retail outlets. The company has the following fixed costs: Per annum Fixed manufacturing cost $600,000 Fixed selling and administrative costs $ 76,200 Total $676,200 Required: (a) Calculate the unit contribution margin for each product type. (1.5 marks) (b) Calculate the weighted average unit contribution margin, assuming a constant sales mix. (1 mark) (c) Compute the break-even point in units for the company as a whole. (1 mark) (d) Compute the break-even point in units for each product. (1.5 marks) (e) Determine the total number of units that must be sold to obtain a target profit of $82,800 for the company. (2 marks)