Question 3 (a) Aurelia Limited sells computer stands. The target profit for the year is $250,000 with a selling price of $100 per unit. The production costs are as follows: Variable cost per unit $60 Annul xed costs for the year is $800,000 Required: (i) Calculate the breakeven point in units. [3 marks] The sales manager is considering increasing the price to $110 per unit, with an expected increase in sales volume. (ii) Calculate the new breakeven point in units if the selling price is increased to $110 per unit. [3 marks] (iii) Briefly explain the reason for the difference in breakeven point before and after the increase in the selling price of the computer stands. [3 marks] (b) Describe the three categorises of inventories found in manufacturing companies. [6 marks] (0) Listed below are the two types of cost behaviour, you are required to dene each type of cost behaviours. (i) Fixed Costs (ii) Variable Costs [5 marks]