2 The Unisa Shop manufactures and sells Stationery to assist students with studying finances, the financial manager provided you with information presented in Error! Reference source not found.: Table 2: Unisa Shop data Item Value Unit Sold and Produced 70 000 Total Direct Material cost R89 000.00 Total Direct Labour Cost R179 000.00 Variable Manufacturing overhead R97 000.00 Fixed Manufacturing overhead R50 000.00 Fixed administration cost R109 350.00 Commission paid (10% of sales) R55 000.00 Calculate the following: (bonus marks for showing calculations for variable cost per unit and cost of sales) 2.1 Contribution per unit (round off to 2 decimal points) (7) (2) (2) (2) 2.2 Contribution ratio (round off to 3 decimal points) 2.3 Breakeven units (round off to the nearest 10) 2.4 Breakeven value (round off to the nearest 10) 2.5 Margin of safety units (round off to the nearest 10) 2.6 Margin of safety value (round off to the nearest 10) 2.7 Margin of safety ratio (round off to 2 decimal points) 2.8 Calculate how many units must be sold if the Unisa shop requires a net profit of (2) (2) (2) R105 000.00 (round off to the nearest 10) (3) [24]