Mega Ltd was manufacturing water heaters. In the first year of its operations, the revenue earned by the Company was just sufficient to meet its costs. To increase the revenue, the Company analyzed the reasons of less revenue. After analysis the Company decided: (i)To reduce the labour cost by shifting the manufacturing unit to a backward area where labor was available at a very low rate. (ii) To start manufacturing solar water heaters and reduce the production of electric water heaters slowly. This will not only help in covering the risk, but also help in meeting other objectives too. (a)Identify and explain the objectives of management discussed above. (b) State any two values which the Company wanted to communicate to the society.