The following tables show the budget operating inoome for beginning year 2022 and actual operating income for the end of 2022 of Mutual Heath Sdn Bhd. The company is producing and seling medicinal barm for the relive of tired muscles. a. Prepare a variance analysis between the budget operating peoft and the actual operating profit. Analysis should be supported by calculations showing usage and price efficiency. (25 Marks) 2 b. The break-even unit sales from the budget are at 60,000 units. The break-even unit sales of the actual stuation were 125,913 unts. To improve the stuation, the company is considering the following Plans. 1. Plan A is a cost cutting plan to reduce the actual total variable cost by 20%. The company intends to increase automation and reduce the need for workers. This will increase the fxed costs by 10%. To keep current customers, price will be maintained at RM29. 2. Plan B is to maintain the actual total variable costs and reduced the actual fored costs by 10%. The seling price of the product however will be increased to RM30 per unit. i. Prepare a break-even analysis for each of the plan. ii. Recommend the appropriate plan that the company should take. Analysis should also use the findings from the variance analysis