Temporare Ltd manufactures and sells a patented timing device. The original budget for the year is as follows: Temporare Ltd has been approached by a Swiss buyer who would like to place a special order of 300 devices. If Temporare Ltd accepts this special order, these devices would be over and above the budgeted production and sales of 800 units. In addition, the current production capacity of the plant would be exceeded and Temporare Ltd would have to incur additional fixed costs to the amount of 4 million rands to be able to produce this special order. Required a) For the original budget: i. Calculate the contribution margin ratio. ii. Calculate the breakeven sales in units and value. iii. Calculate the value of the margin of safety b) Should Temporare Ltd accept the special order from the Swiss buyer at the current pricing? Support your answer with relevant calculations. c) What would be the minimum unit price (per device) that Temporare Ltd should charge the Swiss buyer if thespecial order is to be accepted. d) Provide one reason why a company may consider accepting a special order even if it is not a profitable venture. SHOW ALL CALCULATIONS CLEARLY. ROUND AMOUNTS TO THE NEAREST CENT AND PERCENTAGES TO THE NEAREST TENTH OF A PERCENTAGE