Tiwari Tool Company (TTC) manufactures a line of electric garden tools that are sold in general hardware stores. The company's controller, Naresh Tiwari, has just received the sales forecast for the coming year for CTC's three products: hedge clippers, weeders, and leaf blowers. TTC has experienced considerable variations in sales volumes and variable costs over the past two years, and Fulton believes the forecast should be carefully evaluated from a cost-volume-profit point of view. The preliminary budget for year XXXI follows: Unit sales Unit selling price Variable manufacturing cost per unit Variable selling cost per unit Weeders 50,000 Hedge clippers 50,000 Leaf Blowers $28 $36 13 5 12 4 100,000 $48 25 6 For year XXX1, TTC's fixed manufacturing overhead cost is budgeted at $2,000,000 and the company's fixed selling and administrative cost is budgeted at $600,000. TTC has an income tax rate of 40% (4+4=8 points) a) Assuming the sales mix remains as budgeted, determine how many units of each product TTC must sell in order to breakeven during year XXX1. b) After preparing the original estimates, management determined that its variable manufacturing cost of leaf blowers would increase by 20% and the variable selling cost of hedge clippers would increase by $1.00 per unit. However, the management has decided not to change the selling price of either product. In addition, the management has learned that its leaf blower has been perceived as the best value in the market, and expects to sell 20% more units of leaf blower than was originally budgeted. At the same time, it expects 20% drop in the volumes of the other two products. Determine how many units of each product it needs to sell in order to breakeven during the year XXX1?