Calculate the following from the information provided below:

3.2.1 The total variable costs if 12 000 units are sold.

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.

INFORMATION TO BE USED

Fixed costs per annum	R602 400
Selling price per unit	R180
Marginal income per unit	R60