Q3 Mermaid enterprises is a manufacturing of coconut-based products. Data relating to the product for 2021 were as follows: [25 marks total] (i) Calculate total fixed costs and total variable costs per unit. [2.5+2 .5=5 marks] (ii) Calculate the break-even in units and dollars both for 20201 [3+3=6 marks] (iii) Calculate the profit achieved in 2021 given the annual volume of 64000 units. [4 marks] (iii) Changes in marketing strategy are planned for 2021 . This would increase variable marketing and distribution costs by $12 per unit and reduce fixed non-manufacturing costs by $120 , 000 per year. Calculate and interpret the units that would need to be sold in 2021 to achieve the same profit as in 2021. [5 marks]