Question 12 (10 points) Tas company produces and sells yoga-training products: how-to DVDs and a basic equipment set (blocks, strap and small pillows). Each product needs the same equipment and labour; hence, there are no traceable fixed costs. Common fixed cost equals $45000. Tas's accountant has begun to assess the profitability of the two products and has gathered the following data for last year: Required: 1. Compute the number of DVDs and the number of Equipment Sets that must be sold for the company to break even. [ 5 marks] 2. Tas is considering upgrading its factory to improve the quality of its products. The upgrade will add $6000 per year to total fixed cost. If the upgrade is successful, the projected sales of DVDs will be 1500 and Equipment Sets sales will increase to 1000 units. What is the new break-even point in units for each of the products? [5 marks] [Total marks for Question 2: 10 marks]