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Part A: (1) H Bluey Backpacks Pty Ltd has estimated that budgeted production and sales of its backpacks during the coming year will be units at an average price of $ per unit. Variable manufacturing costs are estimated to be $ per unit, and the variable marketing costs $ per unit sold. Fixed costs are expected to amount to $ for manufacturing and $ for marketing. There will be no beginning or ending work in progress. ( Ignore income taxes) Required: a. Calculate the company's break even point in units and sales dollars for the coming year. [3 marks b. Calculate the number of sales units required to earn a net profit of during the coming year. [3 marks c. If the company's variable manufacturing costs are % higher than budgeted, calculate the break even point in sales dollars. [3 marks d. Calculate the break even point in units if fixed manufacturing costs drop to $ [2 marks]