the question is attached. and there are totally 3 questions: 1.How are the 8 and 1 margins estimated? 2. What should Luc do to improve profitability? Selling the business is not an option. 3. Luc hired a consulting firm. The consultants want to improve the existing costing system by adopting activity-based costing (ABC). Under the new system, delivery costs are allocated based on the number of deliveries. Through interviews, the consultants find that the average delivery size is 3 kits per delivery for the office sector and 13.5 kits per delivery for the restaurant sector. The consultants also determine that each of the two product-line managers spends the same amount of time on the sector they are in charge of. Besides, the marketing and advertising expenditures should be equally split between the two sectors, because the advertising campaigns (their commercials on TV, radio, etc.) promote the brand name of Coffee Services with equal emphasis on the office and the restaurant sector. Based on this new system, what are the estimated unit margins for the office and restaurant sectors