You are employed by Mobility Solutions Group (MSG) as a Senior Management Accountant. MSG produces and sells three types of special personal mobility equipment directly to National Health Service (NHS) and Care Homes across United Kingdom. MSG's profitability has been on a decline over the past years. Below is MSG's overall performance for the month of December 2021. In view of the huge capital investment made, MSG's directors are considering ways to improve this mediocre performance. Upon considering the data below in the Executive Committee Meeting, Clarissa Strewer the Operations Director and four other directors share the same understanding and view that production of Hoists and Mobile Beds must be stopped if profitability is to improve in 2022. You spot that marginal costing would show the results differently and may affect the directors' decision. Mobile Solutions Group Product Financial Performance Report for the month of December 2021 Mobile Wheelchairs Hoists Total Beds Units sold Revenue 10 8,800.00 10 7,300.00 100 10,600.00 26,700.00 Costs Material Labour Other Variable Expenses Fixed Overheads (4,180.00) (4,905.00) (5,390.00) (1,470.00) (2,535.00) (2,760.00) (320.68) (69.85) (80.52) (2,142.32) (1,777.15) (2,580.52) (14,475.00) (6,765.00) (471.05) (6,500.00) Profit /(Loss) 687.00 (1,987.00) (211.04) (1,511.05)