plz answer part A.b,and e ,do work in excel file show working,its urgent ,plz

Question 3 - Total Marks 30 EXCEL Ltd manufactures 3 types of cabinet, the standard, the modern and the premium. The budgeted standard costs for each product are as follows: Standard Modern Premium Direct Material Sq Mtr 3.00 3.50 5.00 Direct Materials 30.00 35.00 50.00 Direct Labour 12.00 15.00 12.00 Variable Overhead 10.00 9.00 13.00 Fixed Overhead 12.00 15.00 14.00 64.00 74.00 89.00 Sales Price 105.00 122.00 118.00 2,310 Quarterly Budgeted Volume Sales Mix % 1,575 36% 500 11% 53% The following information has also been provided: Direct materials are a specialist rose wood which is priced at 10 per Sq Mtr No stocks are being maintained and production volumes are the same as sales volumes Fixed overhead costs are absorbed on the basis of production units Due to recent forest fires in the area where the wood supplier is based the supply of rose wood will be limited to 13,000 Sq Mtr in the coming quarter. (a) Calculate the total breakeven point in units for the quarter. (6 Marks) (b) Advise Excel on the optimum production plan detailing the mix of products they should produce during the next quarter to maximise their profits; calculations must be included in your advice note setting out optimum profit. (12 Marks) (c) List Four are the assumptions of Cost Volume Profit Analysis? (4 Marks) (d) List Four limitations of Cost Volume Profit Analysis? (4 Marks) (e) The purchasing manager has advised that a management accountant would be of great benefit to the business, the managing director has asked you to provide details on the role of the management accountant. Four key points will be sufficient. (4 Marks)