Theromocon Ltd would like to take action to increase its sales. The company sold 17,000 units in the year ended 30 June 2021 with resulting revenue and cost details as follows: Sales Variable costs Contribution Fixed costs Profit 204,000 144,500 59,500 31,500 28,000 These cost relationships are expected to remain steady in the near future. To increase its sales for the year ending 30 June 2022, the company is considering the following mutually exclusive options: Option 1: Spend 8,750 on a new advertising campaign. Option 2: Reduce the selling price per unit by 11 per cent. Option 3: Improve factory efficiency by purchasing more machinery at a fixed extra annual cost of 12,500. This is expected to reduce variable costs per unit by 6%. Option 4: Improve the quality of product, which will require an increase in the variable cost per unit of 1.40. Required: (a) Calculate the break-even point in units for each of the options above. State which option you would recommend and why. (22 Marks) (b) In order to ensure that management decision-making is well informed, what other quantitative and qualitative considerations should be considered by Sasha in making her decision