Question 1: CUP Analis {5 marks] Hurst Co. manufactures and sells a single product. Price and cost data regarding this product are as Foflows: Seiling Price 34D per unit 'y'ariable Manufacturing Costs 52D per unit variable SG+A Fixed MDH $2U3, per year Fixed SG+A $324,13 per year Reg uired: a] {2 marks} What is the breakeven point in units per year? In} {2 marks} How many units need to be sold to earn an annual operating income equal to 13% of Sales? c} {3 marks} in the current year, the company sold 43.0% units. Due to competition, management will be Forced to lower the selling price by 1D% next year. How many units must be sold next year to earn the same operating income as was earned in the current year? d} {2 marks} Proyide 2 potential options for reducing the number of breakeven units caiculated above other than increasing or keeping the same sales price