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 Calculate the total marginal income and net profit$/$loss if $10000$ manuals are produced and sold.

Hint: Calculate the variable cost per unit and total fixed costs first. Show your calculations as you get marks for stating which cost category $($variable or fixed$)$ each cost fits into.