3.2 REQUIRED Calculate the following from the information provided below: 3.2.1 The total variable costs if 12 000 units are sold. (2 marks) 3.2.2 The number of units that must be sold to earn a net profit of R120 000, if the selling price is reduced by 10% and the variable cost per unit determined in question 3.2.1 remains unchanged. (4 marks) INFORMATION Simplex Limited, which manufactures only one product, provided the following information: Fixed costs per annum R602 400 Selling price per unit R180 Marginal income per unit R60