Camilla plc has prepared the following budget for one of its products, the Rosette, for the forthcoming year:

Selling price per unit 20

Variable materials and labour costs per unit 6.50

Selling and distribution costs per unit 3.00

Production overheads (75% of which are fixed) 960,000

Fixed selling and distribution costs 75,000

Production and sales 120,000 units

1. Calculate the total budgeted variable costs per unit.
2. Calculate the budgeted contribution per unit.

c) Calculate the break-even sales volume and break-even sales revenue.