Don, a retired professional boxer, has an in-depth knowledge of how boxing gloves should be manufactured and which materials should be used. A glove should not hinder impact, but provide maximum possible protection for the boxers hand. The divisions Statement of Comprehensive Income for the year ended 31 December 2021 appeared as follows: Notes: 1. 115 000 professional pairs of boxing gloves were sold during 2021. The selling price remained constant during the year. The price will increase by 10% on 1 January 2022. 2. 15 000 pairs of professional gloves were in stock at the beginning of 2021, but this dropped to 5 000 pairs at year end due to a higher than expected level of demand. Stock is valued using the FIFO method of stock valuation. 3. Labour is a variable cost. Two types of workers work on these gloves. A skilled stitcher stitches the gloves together by hand and general worker performs all other tasks. Each glove requires 2.5 hours of stitching and 30 minutes of general work. Workers who perform the task of stitching earn 50% more per hour than general workers. General workers earned R26 per hour during 2021. They will receive a wage increase of R5 per hour on 1 January 2022 and those who perform the stitching will receive a 15% wage increase. 4. The leather used to make the gloves is obtained from a specific supplier, who produces leather of a suitable quality. Each pair of gloves uses 0.25 square meters of leather. If Fizique purchases more than 30 000 square meters of leather in a year the supplier is willing to offer a 5% discount on all leather purchased that year. The leather price increased by R40 per square meter on 1 January 2022. 5. Variable manufacturing overheads comprised three quarters of total manufacturing overheads in 2021. Fixed manufacturing overheads are expected to increase by 10% on 1 January 2022 and variable manufacturing overheads are expected to increase by R2 per unit on 1 January 2022. 6. Selling costs are fixed regardless of how many pairs of gloves are sold and are not expected to increase in 2022. January 2022 was a particularly challenging month with a bulk order for boxing gloves needing to be delivered before month end. Production normally takes place uniformly throughout the year, but due to the bulk order production was increased during January. Due to the higher volume of production leather was sourced from another supplier at a higher price. The following information is available with regard to actual production in January. 23 000 pairs of gloves were sold. This includes the bulk order of 15 000 pairs. Total revenue was R6 214 000. 16 000 pairs of gloves were produced. There was no opening stock of leather at the beginning of the month. 2 000 square meters were purchased for R501 600 and 3 000 square meters for R840 000. There were 900 square meters left in stock at the end of January. A FIFO stock method is used. 42 000 labour hours were worked at an average of R38 per hour.

a. Calculate the cost of one pair of boxing gloves in stock on 31 December 2021 using marginal costing.

b. Calculate the number of pairs of boxing gloves that Fizique would have needed to sell during 2021 in order to break even.