FRIENDS (Pty) Ltd plans to manufacture and sell 30 000 units of its product in the 2021 financial year. The following information is available for the 2021 financial year: $ Variable product cost per unit Sales commission per unit 4 Total fixed cost 420 000 35 i. If FRIENDS (Pty) Ltd requires a profit of $230 100 for the 2021 financial year, what is the required selling price to achieve this target profit? (a) $45.33 (b) $46.67 (c) $56.67 (d) $60.67 ii. Assuming a selling price of $100 per unit applies and that FRIENDS (Pty) Ltd did extensive marketing, what will the margin of safety ratio be should FRIENDS sales increase to 32 000 units? (a) 77.04% (b) 78.48% (c) 80.23% (d) 99.62%