The company Electroplus manufactures 2 models of electric batteries for industrial customers (BtoB). Forecasted sales for year N BUDGET MBI MB4 TOTAL Sales Units 10 000 Sales Price in 240 10 000 480 20 000 Sales in 2 400 000 4 800 000 7 200 000 Margin on variable costs 30% 38,75% The company doesn't plan to have any inventory (sales production). The fixed cost are estimated 5 400 000 for the year N. Part 1: Budget QUESTIONS 1-1. How much is the operating income of the company? Answer: 1-2. How much is the breakeven point? Answer: 2,5 points 1-3. If sales are regular and the company doesn't work during the month of July, when is the breakeven point supposed to be reached? Comment your answer. Answer: Part 2: Actual sales At the end of year N, the M1 and M4 models sales were slightly different ACTUALSales MBI Sales Units 12000 Sales Price in Sales in 230 MB4 9 500 500 TOTAL 21 500 2 760 000 4 750 000 7510 000 QUESTIONS 2-1 What is the sales variance? Is it favourable or unfavourable? Answer: 2 points 5/8 2-2 How much are the corresponding volume effect and selling price effect? For each of them, are they favourable or unfavourable? Answer: 2-3 Regarding sales variances, which product seems to be the most critical