The kg selling price of product A is 18 TL. For one kg of product A, there is 3TL raw material, 1TL general manufacturing cost variable part, 0.5TL packaging, 1TL labor and 0.5TL fuel expense. The company's annual marketing expenses are 12000TL, depreciation is 9000TL, rental expenses are 6000TL, administrative expenses are 10000TL and financing expenses are 5000TL. The production capacity of the factory is 9 tons/year. a. Calculate the breakeven point and the capacity utilization ratio at the breakeven point (15 points) b. If the factory produces and sells 6 tons/year of product A, calculate the unit cost of the product? (10 points) c. What is the profit if the factory uses 80% of its capacity? (10 points) D. Calculate marginal cost if company increases production from 6 tons/year to 6.4 tons/year (5 points)