Calculate the selling price per handbag and Calculate the breakeven point of handbags sold

You have the following information

leather	2 meter per handbag	Leather being imported at a cost of R 9, 200 per 150 m roll
Labour Cutting and stitching of material Supervisory salary	3 hours per handbag R9,500 per month	Labour rate is R75,00 per hour
Import cost		R1200 per load of 4 rolls of leather
Delivery cost		R1500 per load. A load consists of 16 bags
Accounting salary	R8,500 per month
Rent	R5,000 per month	Rent is being allocated according to floor space 75% of floor space is occupied by the production department
Admin cost	R10, 500 per month
Depreciation		The company has two sewing machines at a cost of R8 560 per machine. Depreciation is calculated at 20% per annum straight line

Additional notes:

The selling price is calculated as markup of 150% on variable costs per unit.

Tax rate is 30%