Question 3: (10 Marks) 1. The purchasing manager for Rockwell Fashion Bags has been able to purchase the material for its signature handbags for $2 less per bag. Keeping everything else the same, what effect would this reduction in material cost have on the break-even point for Rockwell Fashion Bags? Now assume that the sales manager decides to reduce the selling price of each handbag by $2. What would the net effect of both of these changes be on the break-even point in units for Rockwell Fashion Bags? (4 Marks) 2. Under job costing, why does management need to know the cost of a job? Discuss at least 3 reasons. (6 Marks)