2.2.2 If the variable manufacturing costs increase by 10%, calculate the new break-even value. 2.2.3 Suppose the direct material costs are reduced by R4 per unit and salaries are increased (4 marks) by R43 400. Calculate the new break-even quantity. INFORMATION (4 marks) The following budgeted information was obtained from the records of a project of Mbali Manufacturers for May 2022: Sales at R100 each Variable costs per unit: Direct materials Direct labour Manufacturing overheads Selling and distribution Fixed costs 10 000 units R24 R20 R6 R10 R280 000