On average, the business sells bundles of driver fatigue systems along with the software systems to run them. On average, the revenue from a single sale is worth USD100,000 (REVENUE) to ABC.

Average revenue per sale	100,000
Variable costs per unit sold
Raw materials	50,000
Direct labour	7,000
Fixed costs
Wages	10,400,000
Rent	1,200,000
Utilities	800,000
Admin expenses	480,000
Marketing and Sales expenses	6,510,000
Interest expense	2,380,000

The following table provides the unit sales for 2019 and 2018. Based on the total revenue for 2020 and the unit price per sale you should be able to determine the total number of unit sales in 2020.

FIND OUT UNIT SALES FOR YR 2020

Year	2020	2019	2018
Unit sales	?	592	587

Balance Sheet
All numbers in millions
	2020.00
Assets
Current Assets
Cash and cash equivalents	3.64
Marketable securities	0.00
Accounts Receivable	6.83
Inventory	10.12
Total Current Assets	20.59
Non-current Assets
Property and equipment	10.92
Accumulated depreciation	-8.60
Intangible assets	9.18
Total Non-Current Assets	11.50
Total Assets	32.09
Liabiliities
Current liabiliites
Short-term debt	7.80
Accounts Payable	6.51
Deferred revenue	0.00
Total Current Liabilities	14.31
Non-current liabilities
Long-term debt	12.93
Total Non-Current Liabilities	12.93
Total Liabilities	27.24
Shareholders' Equity
Common stock	9.35
Retained earnings	-4.50
Total equity	4.85
Total liabilities and equity	32.09

1 2 P&I Report 3 4 Particulars 2020.00 5 Total Revenue 44.52 -25.61 6 Cost of Goods Sold 7 Gross Profit 18.91 8 10.40 1.20 9 Expenses 10 Wages 11 Rent 12 Utilities 13 Administrative expenses 14 Marketing and sales expenses 15 Depreciation expense 0.80 0.48 5.57 1.42 16 19.87 17 Total Operating Expenses 18 19 Earnings Before Interest and Tax 20 Interest expenses 21 Other losses -0.96 2.38 10.48 22 -13.82 23 Earnings Before Tax 24 Income tax (30%) 25 Net Profit 0.00 -13.82 26 1 2 P&I Report 3 4 Particulars 2020.00 5 Total Revenue 44.52 -25.61 6 Cost of Goods Sold 7 Gross Profit 18.91 8 10.40 1.20 9 Expenses 10 Wages 11 Rent 12 Utilities 13 Administrative expenses 14 Marketing and sales expenses 15 Depreciation expense 0.80 0.48 5.57 1.42 16 19.87 17 Total Operating Expenses 18 19 Earnings Before Interest and Tax 20 Interest expenses 21 Other losses -0.96 2.38 10.48 22 -13.82 23 Earnings Before Tax 24 Income tax (30%) 25 Net Profit 0.00 -13.82 26