CyberLink Ltd has the following information for the production of a single product:

• Direct Materials Cost per Unit: £10
• Direct Labor Cost per Unit: £6
• Variable Overhead per Unit: £4
• Fixed Overhead: £40,000
• Expected Production Volume: 20,000 units

Requirements:

1. Calculate the total cost per unit.
2. Determine the total cost of production.
3. If the company plans to sell each unit at £25, calculate the break-even point in units.