Question 2: AB Co manufactures a single product, the NN. The selling price of each unit of NN is 10. At 75% capacity, which is the normal level of activity for the factory, sales are 600,000 per period. All units produced are sold during the period. The cost of these sales are as follows: Direct cost per unit 4 Production overhead Selling and distribution costs 156,000 (including variable cost of 30,000) 60,000 (including variable cost of 15,000) 40,000 (including variable cost of 15,000) Administration overhead a) Calculate: (8 marks) i. the variable cost per unit ii. contribution per unit iii. total fixed cost b) iv. the break-even point in units Explain to the manager how the breakeven calculation assists the manager in their decision making (2 marks) Calculate the margin of safety in units and as a percentage (5 marks) How many units should the company sell to achieve a profit of 25,000 (5 marks) c) d)