The Victoria Company produces a single product called J. You have been provided with the following information: Sales (units) 45,000 Selling price per unit $55.00 Variable cost per unit $33.00 Total fixed costs $319,000 REQUIRED: a) Calculate the estimated profit (2 marks) b) Calculate the breakeven point in units and sales dollars. (4 marks) c) Using the information provided determine the margin of safety units and value for Victoria Company. (2 marks) d) If the management of Victoria Company require an after tax profit of $600,600, then how many units need to be sold? (Assume a tax rate of 30%). (2 marks) e) Why is an understanding of cost behaviour (e.g. fixed costs, variable costs, etc.) important? Will such understanding be more important for financial accounting or for management accounting