Charlton Printers is a printing business focussing on the printing of instruction manuals. The following information is applicable to a project scheduled for the following month:

Estimated revenue R $300000$

Expected volume $10000$ manuals

Direct materials cost per manual R $9$

Direct labour cost per manual R $8$

Variable overheads per manual R $4$

Rental of equipment R $8000$

Administration costs R $5500$

Sales commission per manual R $3$

Break$-$even point $2250$ manuals $2\mathrm{.}1.$ Calculate the change in the number of manuals required to break even if the selling price and fixed overheads are reduced by $10\%.$

$2\mathrm{.}2.$ Would a $10\%$ increase in the selling price accompanied by a decrease in sales volume by $2000$ manual reduce net profit? Show the relevant calculations.

$2\mathrm{.}3\mathrm{.}1$ Suggest a selling price if the target profit is R $50000.$

$2\mathrm{.}3\mathrm{.}2$ If they are unable to raise the price, calculate the target cost per manual to attain a profit of R $50000.$