Ma.

The Salmon Ltd manufactures and sells fishing rods for R600 each. The budgeted sales for 2023 are 22 000 rods and the costs are expected to be as follows: R Direct manufacturing costs per unit R200 Variable manufacturing overheads cost per unit R50 Variable administration costs per unit R40 Sales commission 10% of sales Fixed manufacturing costs R1 800 000 Fixed administration and selling costs R600 000

Calculate the total Marginal Income and Net Profit/Loss if the sales volume for 2023 is 20% below the budgeted quantity Furthermore Calculate the number of units that must be sold to earn a net profit of R150 per unit.