a. Using Excel prepare a 'before and after' budgeted comparative analysis of the revenues and costs of the 'Lite and Delicious' product line incorporating the 20% predicted sales increase and the 10% predicted savings in prime costs. Ensure you include in your analysis any impact of the budgeted sales and production increase on other per unit manufacturing and logistics costs and calculate the expected Gross Margin and Return on Total Assets. (25 marks) b. Allowing for 90% of the sales increase of 'Lite and Delicious' to be taken from the sales of 'Quik & Eezy' calculate the expected impact of this drop in sales on the per unit product costs of our competitor 'Quik & Eezy'. It can be assumed that the 80% Fixed to 20% Variable manufacturing and logistic cost break-down will hold consistently across the industry (including for competitor 'Quik & Eezy'). Assume that the 'Lite and Delicious' and 'Quik & Eezy' have identical manufacturing and logistics cost structures at the commencement of the 2019 financial year. (10 marks) c. Prepare a brief report for the Strategic Management Committee outlining the key points of your findings. Include some discussion on the likely impact of the changes on the cost structure on both Venus Foods and its main competitor and the competitive implications that this may have on the market. Make some strategic recommendations to the Committee based on your (15 marks) findings.