: 1.2 Jozini Manufacturers The business produced 4 100 garden spades for the year ended 31 October 2013. The following information was extracted from their books: INFORMATION: Total Per unit Sales R615 000 R150 Variable costs R287 000 R70 Fixed costs R348 500 R85 1.2.1 Calculate the break-even point for the year ended 31 October 2013. 1.2.2 Should the business be satisfied with the number of units that are currently produced? Explain. 1.2.3 Despite the fact that there was an increase in the price of raw materials, the direct raw materials cost per unit decreased from R32 to R27. Give a valid reason for the decrease. cost per unit increased from R20 to R28. Give a valid reason for the increase. 2.2.4 Despite the fact that there was no increase in wages during the year, the direct labour