Question 3 Roboclean Ltd makes two types of robotic vacuum cleaner: iClean and HiClean. Both products offer a high level of cleaning suction, but the HiClean includes the benefit of an anti-allergy filter when the air is expelled. Spring is the busiest time of year and the management accountant has provided the following budgeted information for the month of January 2019: . Fixed costs for the month are estimated at 40,000. These are divided equally between the two products. The selling price of iClean is 32.50. The direct costs of each iClean are direct materials 12.00 and direct labour 3.00. The selling price of HiClean is 40.00. The direct costs of each HiClean are direct materials 14.00 and direct labour 2.00. . You have been asked to provide a report that will help the managing director consider the effect of changes in the level of sales activity and other factors on the company's financial objectives for the month. Required a) Prepare a marginal cost statement for January 2019 that calculates the contribution per unit for each product. (4 marks) b) Using marginal costing principles, construct a profit statement that shows how much profit the company will make if 3,000 units of iClean are sold and only 2,000 units of HiClean are sold during January 2019. (10 marks) c) Conduct the following breakeven analysis for both products. Show all your workings and interpret your results, explaining any accounting terms you use. i) Calculate the breakeven point in units (to the nearest whole number). (2 marks) ii) Calculate the breakeven point in sales value (to the nearest whole number). (2 marks) iii) Calculate the breakeven point as a percentage of capacity (to the nearest whole number). (2 marks) d) Conclude your report by drawing attention to any other relevant matters that management should consider when making decisions based on your analysis in parts (a), (b) and (c). (5 marks) (Total 25 marks)