A friend of yours, Sivu started a new business during the COVID$19$ pandemic. He realised that once the lock$-$down restrictions were lifted, he could make a lot of money by preparing and delivering nutritious food to his community. He sources all ingredient locally or buys in bulk in order to keep the costs as low as possible. He wants to know what the break$-$even point of his business is and presented you with the following information relating to his first month of operations:

$13$

$840$ units

$1400$ units

Sales

$42000$

$70000$

Material

$$ Packaging material

$2100$

$3500$

$(1)/(2)$ Chicken piece

$12080$

$18800$

$200$ g Chakalaka sauce

$2000$

$3120$

$1$ cup traditional samp and beans

$2999$

$4998$

$1$ cup traditional spinach and potato dish

$13952$

$23254$

Labour

$750$

$1100$

Delivery costs $(5\%$ of sales price$)$

$2100$

$3500$

Overheads

$4000$

$4000$

Total costs

$39981$

$62272$

Required:

By making use of the information provided above, calculate the following:

$1.$ Total variable cost per unit

$2.$ Total fixed cost

$3.$ Contribution per unit

$4.$ Break$-$even sales volume

$5.$ Break$-$even sales value