Alpha Ltd manufactures and sells a fan heater. At the current level of output of X units, the required direct material is 8 per unit and direct labour is Y per unit, annual fixed costs are Z and unit selling price is 25. Last week, a new customer approached the Company for a one-time special order of T units of its product for 23 each. The company realize that they have reached maximum production capacity and in order to meet this special order, they need to expand their capacity. This expansion will incur additional fixed costs of 5,000 while other costs would remain unchanged. This expansion has also some negative impacts on environment and employees' health and wellbeing. Student number 5th digit X Y Z T 0 or 1 or 2 or 3 15,000 10 45,000 3000 4 or 5 or 6 17,000 11 40,000 3500 7 or 8 or 9 19,000 13 60,000 4000 Required: - As the management accountant of Alpah ltd, you are required to write a report to Chief Financial Officer (CFO) presenting annual net profit, break-even point and margin of safety based on the current level of output and comment on your results. Likewise, using