1 Incomplete answer Marked out of 40 The budgeted information on the two business opportunities that Kopstra Industries is currently considering investing in is as follows: Sales Less: Costs Direct material Direct labour Fixed manufacturing overheads Sales commission Fixed administrative costs Opportunity 1 (based on 13 850 units produced) Total 975 450.00 (901 165.74) 225 103.85 263 371.50 Opportunity 2 (based on 14 125 units produced) Total 975 450.00 (901 165.73) 157 572.69 175 581.00 142 565.77 427 697.31 45 020.77 90 041.54 225 103.85 50 273.19 74 284.26 74 284.27 REQUIRED: 1. Complete the cost analysis (round all workings to 2 decimal places). 2. Calculate and complete the break-even point in units for both opportunities. (Round your answer to the nearest unit) 3. Calculate and complete the break-even point in sales revenue for both opportunities (round your answer to the nearest rand). Note: You are only required to enter the missing figures in the instances where they have not been provided. 1. Cost analysis Direct material Direct labour Opportunity 1 Opportunity 2 Type of cost Variable cost in total rand value Variable cost in total rand Variable cost per unit Fixed costs in total rand value Variable cost per unit Fixed costs in total rand value value R R R R Fixed manufacturing overheads Sales commission Fixed administrative costs 2. The break-even point in units R R R R R R R 533 496.12 R 38.52 Opportunity 2 Fixed cost/Marginal income per unit Opportunity 1 Formula: Fixed cost / Marginal income per unit Formula: Calculation: R /(R -R Calculation: R Answer: units Answer: 3. The break-even point in sales revenue (R units - R R R R R R 367 669.62 R 423 195.23 R 29.96 Opportunity 1 Opportunity 2 Formula: Fixed cost / Marginal income ratio Formula: Fixed cost / Marginal income ratio Calculation: R /[(R R D/R Calculation: R [(R - R /R Answer: R Answer: R OR: 11522 units x 70.43 = R 811 494 Please answer all parts of the question. OR: 12225 units x 69.06 R 844 259 R R R 477 970.50