A company has provided you with the following information: Budgeted Sales 200 000 Selling price per unit R5 Direct Labour R40 000 Direct Material R20 000 Factory Overheads R30 000 Fixed Cost R82 500 Required: 1.1 Draw up a Marginal costing income statement showing the net prot before tax. 1.2 Margin of safety in units. 1.3 If the selling price decreases by 20%, resulting in a 50% increase in sales volume and advertising increases by R5 000, how will this affect the net prot before tax. First calculate the contribution per unit