18 Use the following information answer the below question: ed TOTAL out of COST PER% UNIT Sales (5 000 units) R275 000R55 100 9 on Less: Variable cost R220 000 R44 80 Contribution margin R55 000 R11 20 Less: Fixed cost R50 000 Net profit R5 000 How much is the break-even value? Select one: A. R83325 B. R201685 C. R250000 O D. R200000 9 A variable cost ratio of 33'3 % means that the profit/volume ratio is ed out of Select one: O a. 33,3 % on O b. none of the above 0 c. Two-thirds d. 1623 % - 10 Margin of safety indicates ed Select one: out of O a. the number of units that must be sold so as to recover all fixed costs 3 on b. how close the business is operating to its break-even point o c. the amount remaining after variable cost have been subtracted from sales revenue d. an analysis that enables management to take effective step and to influence the variable factors in a purposeful manter 11 Break-even value is calculated by d out of Select one: A. subtracting fixed cost from selling price per unit en O B. subtracting selling price per unit from variable cost per unit O C. dividing fixed cost by contribution per unit D. multiplying selling price per unit by break-even point in unit n 12 red d out of Saida & Co manufactures customised pen for selected schools. Saida has requested for information related to producing a unit. Selling price per pen is R12 per unit. The accountant's estimate of variable cost is R8 per unit, and a constant amount of R96 000 is incurred monthly. While 30 000 units is estimated as budgeted sales for a year. The margin of safety, expressed as a percentage of budgeted sales is - 9 con Select one: a. 20% b. 25% c. 73% O d. 125%