Number of batches imported and sold	Average cost per unit, including import taxes	Total fixed costs per month	Expected selling price per unit
#	$	$	$
1	15	7,500	40
2	14.5	7,500	36
3	14	8,000	32
4	13	8,000	30
5	13	9,500	27

				a) Calculate how many batches BJI should import and sell. Advise accordingly.
					# of batches		Batches

b) List and explain THREE benefits that a small and young online retailer, such as BJI, can expect to realize from budgeting. Hint: Your answers must address the question and refer to small and young online retailers.