Algee Ltd plans to manufacture kettles and the following information is applicable: 14 000 units at R80 each Estimated sales for the year 20.15 Estimated costs for the year 20.15 Direct material Direct labour Factory overheads (all fixed) Selling expenses Administrative expenses (all fixed) R24 per unit R4 per unit R48 000 per annum 30% of sales R78 000 per annum (4) (3) Required: 2.1 Calculate the break-even quantity. 2.2 Calculate the break-even value. 2.3 Calculate the break-even value using the marginal income ratio. 2.4 Calculate the selling price per unit if the profit per unit is R4. 2.5 Calculate the new break-even quantity and value if selling price is increased by 10%. (3) (4) ) ) (6)