Assignment Semest... Page 3 of 4 Projected Sales Units 11,250 Projected Sales Revenues Total 450,000 Per Unit Information: C Sales Price 40.00 Variable Costs: Direct Material Direct Labour (Variable) Variable Production Overhead Selling Expenses 4.00 9.00 3.00 3.00 19.00 Total Fixed Costs for 2021: Manufacturing Overheads Administrative Expenses Selling Expenses 20,000 75,000 100,000 195,000 40% Projected Corporation Tax Rate (6) A calculation of the margin of safety % assuming that the annual sales of 11,250 units are achieved