D Chem manufactures and sells only one product. The budgeted details for 2020 are as follows : Sales 150 000 per month Selling price per unit R3 Variable cost per unit R1, 40 Total fixed cost R1 350 000 Required: 2.1 Calculate the budgeted profit for 2020 (5) 2.2 Calculate the break-even quantity and value (5) 2.3 Suppose DChem Brands wants to make provision for a 10% increase in fixed costs and an increase in variable costs by R0.20 per unit: Taking these increases into account calculate the following : 2 2.3.1 New break-even quantity and value (5) 2.3.2 Safety margin (in terms of value) (5) 2.3.3 The number of units than needs to be sold to earn a net profit of R400 000 (5)