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Reju Led produces and sells bottles of non-alcoholic wine. Price and cost data are as follows: Sales price per bottle $29.50 Variable costs per bottle: Direct material $6.30 Direct labour $4.00 Overhead $3.20 Selling costs $1.10 Total variable costs per bottle $14.60 Total annual fixed costs $770,000 Tax rate 30% Current annual sales 120,000 units Required (show all working): 1. Calculate the firm's current margin of satety (2 marks) 2. Calculate how many units will the company have to sell to earn a profit of $500,000 after tax? (2 marks) 3. The sales manager forecasts that customer demand will be only 40,000 bottles next year. Assuming that the pricing and fixed costs structure remains the same, calculate the amount by which variable costs will have to be reduced in order for the firm to break-even? (3 marks) 4. When considering whether to reduce variable costs, what are two qualitative factors should managers take into account? Why