Lenny Limited manufactures electronic clocks. The following information was extracted from the budgeted records for the year ending 31 December 2020: Sales in units 5 000 Selling price per unit R400 Variable manufacturing cost R120 Variable selling cost per unit R80 Fixed administration cost R64 000 Fixed overheads R56 000 Required: Calculate the following from the information given: 3.1 Marginal income per unit. (4) 3.2 Break-even quantity. (4) 3.3 Break-even value using marginal income ratio. (4) 3.4 Margin of safety (in terms of units). (4) 3.5 The number of units to be sold to achieve a target profit of R200 000. (4)