Dwayne's sales and costing information for the year ended 31 December 2020 is as follows: Sales (units) Selling price per unit 25,000 35 Total costs for the year: Direct materials Direct labour Variable overheads Fixed costs 200,000 250,000 50,000 180,000 REQUIRED: (a) Calculate: (i) Contribution per unit (ii) CIS Ratio (iii) Break-even point in units and sales revenue (iv) Margin of safety in units and sales revenue (v) Profit based on the current sales (vi) Number of units to be sold to achieve a profit of 570,000 [13] Dwayne has conducted a research on his business and the result of the research suggested that a potential increase in sales in units) of 60% is expected in the year 2021. The selling price is expected to increase by 5%. The variable costs per unit will remain the same. The fixed costs is expected to increase to 295,000. REQUIRED: (b) Calculate the break-even point and margin of safety in units for the year 2021. [5] (c) (d) Calculate the profit for year 2021. [2] Comment on the changes in the break-even point, margin of safety in units and profit between the two years. [5]