2 Malume Ltd manufactures and sells a special cellphone for $20. The summarized income statement from 2019 is as follows $ $ Sales Direct materials 800 000 120 000 Direct wages 160 000 Variable production over heads 80 000 Fixed administration over heads 75 000 Fixed production over heads 100 000 Fixed selling and distribution over heads 60 000 595 000 Net profit before tax 205 000 Less provision for tax (40%) Net profit after tax Required 82 000 123 000 a) Calculate the break-even point in dollars and in units for 2019 b) Determine the number of units to sell in 2020 in order to achieve after profit of $150 000 c) Calculate the sales value required to achieve a net profit before tax of 15% of total revenue [25]