Question One The Alta-Vista Manufacturing Company produces and assembles micro-sized recyclable batteries (MRB). The current precision is that the company will have orders to make a total of 3,125,450 MRBs for the coming financial year. Production experience shows the following information is available: 1. Number of hours required to produce one MRB is 0.05 hours. 2. The average labour rate is $27 per hour. 3. The material cost per unit is $4.25. 4. The direct manufacturing overhead for the MRB SPBs is estimated at 5% of direct labour cost. 5. The total annual fixed cost is estimated to be $450,000 plus rent which is $2200 per month 6. The required profit before tax is 21%. a) Calculate the MRB per unit price. [8 marks] b) Determine the break-even quantity for the company. [8 marks] c) Calculate the per unit contribution margin. [4 marks] d) If company has to pay $235,000 in interest calculate the company's Net Profit given that in Australia the corporate tax rate is 30%. [5 marks]