Mandy is currently looking into a business opportunity that will require her to manufacture branded match Tshirts for a local cricket club. Although she thinks it might be a good opportunity, she is a bit wary of accepting the contract as her free time is limited and she will only be able to produce 100 Tshirts per month.

Tshirts will be sold at R200 each to club members.

The costs associated with the opportunity are as follows.

Description	Cost
Cost of material for T-shirt	R40 per shirt
Cost of printing	R5 per shirt
Labour costs	R25 per shirt
Variable overhead costs	R10 per shirt
Fixed overhead costs	R15 per month per shirt

Required:

Calculate the break even point in units and advise Maureen whether she should take up the opportunity or not. Provide a reason for your answer.