Question 22: (10 marks) Hi-Sierra P/L manufactures a competition-rated mountain bike for competitive mountain bike racers. This machine is the only product that the company produces and sells. Cost and revenue data, based on sales of 960 units, is given below: Total $ 3,960,000 2.220.000 1,740,000 324,000 1,400,000 Sales Cost of goods sold Gross margin Selling and administration expense Net profit before taxes The cost of goods sold consists of $1.680.000 variable and $540,000 fixed. Selling and administrative expenses consist of $168,000 variable and $156,000 fixed. Required a. Calculate the break-even point in units. (2 marks) b. Calculate the margin of safety at the present sales level in dollars. (2 marks) Hi-Sierra P/L received an order for 15 units at a price of $3,380.00. There will be no increase in fixed costs and variable costs will be reduced by $20 per unit in packaging costs. The company has excess capacity to produce the order Determine the projected increase or decrease in profit from the order, showing workings. C. (3 marks) The company also received an order for 12 units at $3,730.00 per unit. They will not save any money in packaging costs for the new order. If only one order (3 or 4) can be accepted, which one is the more attractive? d