QUESTION $2(13$ MARKS$)$ Study the information provided below and respond to the following question. Hurlingham Manufacturing Enterprises $($HME$),$ a large South African company, is currently in the final stages of selecting a suitable location for a manufacturing facility in the Limpopo province. The company has compiled the following data for a locational break$-$even analysis of three potential sites: Polokwane, Makhado, and Thulamela. Location Polokwane Makhado Thulamela Total fixed manufacturing costs R$3000000$ R$6000000$ R$11000000$ Direct material cost per unit R$400$ R$200$ R$130$ Direct labour cost per unit R$150$ R$120$ R$100$ Variable overhead per unit R$200$ R$180$ R$120$ The facility is expected to manufacture a single product, which will be sold for R$1000$ per unit across South Africa$$s northern neighbouring countries. REQUIRED: $2\mathrm{.}1.$ Specify THREE steps that the company would consider in the locational break$-$even analysis. $(3$ marks$)2\mathrm{.}2.$ Based on the provided data, conduct a locational cost$-$volume analysis to determine the most suitable site for the facility in the Limpopo province. In this analysis: a$)$ formulate the cost function for each of the three locations. b$)$ formulate the profit function for each of the three locations. c$)$ plot the profit function for each location on the same graph, using a range of $0$ to $45,000$ units with intervals of $1,000$ units on the x$-$axis; and d$)$ Analyse the plot and provide recommendations to Hurlingham Manufacturing Enterprises $($HME$)$ management on the production and sales volumes for which each location will be most profitable. $(10$ marks$)$