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IMPORTANT: Rounding instructions For money amounts, round your answer to the nearest dollar. Do not include $. Do not use comma separators. For example, 123456 would be the correct format. For percentage, round your answer to the nearest 1%. Do not include the % symbol. Do not use comma separators. For example, if your answer in decimal is 0.2568 (which equals to 25.68%), 26 would be the correct format. For number of units, round your answer to the nearest integer. Do not include "units in your answer. Do not use comma separators. For example, 123456 would be the correct format. a. Garden Umbrellas Pty Ltd only produces and sells one product. The selling price is $50 per unit. The contribution margin ratio is 60%. For June 2021, the breakeven sales is $70,000 and actual units sold 3,000. i. (1 mark) The variable cost per unit is $ ii. (1 mark) The contribution margin per unit is $ iii. (1 mark) The total fixed cost for June 2021 is $ iv. (1 mark) Which ONE of the following statements is correct for June 2021? 01,000 units need to be sold to achieve breakeven. Olf Garden Umbrellas Pty Ltd sells 1,400 units, the business does not make any gain or loss. OThe sales can be reduced by 75% before a loss occurs. 015% of the total sales can be used to cover the fixed cost and generate profit. b. Bowling Balls Ltd only produces one product. The selling price per unit is $30. The variable cost per unit is $13.50. The total fixed cost for August 2021 is $33,000. In August 2021, 5,000 units were sold. i. (1 mark) The contribution margin ratio is %. ii. (1 mark) The breakeven sales in dollars is $ iii. (1 mark) The breakeven sales in units is units. iv. (1 mark) The actual total sales (in dollars) in August 2021 is $ iv. (1 mark) The actual total sales in dollars) in August 2021 is $ v. (1 mark) The margin of safety in dollars is $ vi. (1 mark) The margin of safety ratio is %. vii. (1 mark) Which ONE of the following statements is correct for August 2021? OBowling Balls Ltd does not make any gain or loss. Total sales can be reduced by $120,000 before a loss occurs. OThe total sales can be reduced by 65% before a loss occurs. 055% of the total sales can be used to cover the fixed cost and generate profit. C. Cassette Players Ltd only produces one product. The unit selling price is $100 per unit. The variable cost per unit is $40. The fixed cost for September 2021 is estimated to be $15,000 in total. The target profit for September 2021 is $105,000. i. (1 mark) The total ales in dollars required to achieve the target profit is $ ii. (1 mark) The total sales in units required to achieve the target profit is units