Question A2 Berkeley manufactures and sells a single product. The budgeted information below. relates to the business's current control period: Sales and production (units): 9,000 Variable cost per unit: 50.00 Fixed cost per unit: 60.00 Contribution to sales ratio: 75% For the forthcoming period: Selling price to be 10% higher than the current period's budgeted figure. Variable and fixed cost are forecast to rise by 20% over the current period's budget. Despite the cost increases Berkeley is seeking to increase profit in the next period by 10% over current period profit. Required: Calculate for the current period the budgeted: (a) (i) Contribution per unit [3] (ii) Total profit [2] (b) Calculate the number of units Berkeley must sell in the next period to increase profits by 10%. [3] () Distinguish clearly between the terms direct cost and indirect cost as used [2] in management accounting.