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Chestor Sdn Bhd is considering the manufacture of the 2 following products: Estimated sales of 'LINKIN' are 30,000 units and that of 'PARK' are 20,000 at the current lower estimate. A higher estimate of 'LINKIN' are 50,000 units and that of 'PARK' are 30,000 units. Required: (a) Calculate the number of units to break-even for each model. (b) Find the profit of each model if the lower level of sales is achieved. (c) Find the profit of each model if the higher estimated level of sales is achieved. (d) Briefly explain limitations of break-even analysis