Question 1 (10 marks) Norman limited is a business that manufactures a variety of products based in Windhoek, Nairobi. One of the products of the company is high quality fil projectors for cinemas. When the business began several years ago, Norman purchased two machines used in the manufacture of the film projectors. However, in the current financial year ending 30th September 2023, due to an increase in demand for Its other more profitable products, the management of Morman limited decided to reduce the output of the projectors to enable more focus to be placed on growing other manufacturing areas within their business. In August 2023, management decided to sell one of the film projectors manufacturing machines. The machine meets all the requirements of IFRS 5 - Noncurrent assets held for sale. Due to the intentional scaling back of the manufacturing output of projectors, this machine is currently operating below its capacity producing 100 projectors a month. When using IFS 13 income approach, to measure the machines fair value, the accountant is unsure whether to base the measurement on the current actual production of 100 projectors a month or on a production of the full potential capacity of 150 projectors per month. Fair value based on current production NS 10,000 000, Fair value based on the full potential production NS 12.000 000 Required: Discuss which measure of fair value is more appropriate. (10 marks)