Calculate the total budgeted break even sales value of the tennis division for July 2015 . Ignore the possibility of discontinuing the sales of the Wilson tennis racquets.

3.3 JUNIOR SPORTS LTD 50 Marks Junior Sports Lid has numerous divisions, each specialising in specific sports codes. The financial manager of Junior Sports Lid recently resigned and the management team needs the advice of a cost accountant for important business decisions that they face. TENNIS DIVISION The Tennis Division currently sells two types of tennis racquets for children - a Wilson racquet and a Babolat racquet. The Babolat racquets are becoming increasingly popular. The sales forecast for July 2015 of the Tennis Division, based on 400 Babolat racquets and 200 Wilson racquets are as follows: Babolat Wilson R) R) Selling price per unit 550 350 Variable cost per unit 400 220 Common (indirect) fixed costs for these two racquets for June 2015 amounted to R35 200. The common fixed costs can only be avoided if neither of the two racquet types are sold as they relate to the cost of common facilities. It is expected that the fixed cost will increase by 7,5% in July 2015. Management of the Tennis Division is considering discontinuation of the Wilson racquets. If they discontinue the Wilson racquets, they forecast the sales for the Babolat racquets for July 2015 to increase to 600 racquets. The Babolat racquet will then be sold at a 10% discount