Pittburg Tar Co$.$ had the following income statement for $2021$:

$\backslash$table$[[$Sales $(30000$ kg $$ R$8),,240000],[$Variable cost:$,,],[$Production R$3),90000,],[$Selling $(30000kg$ R$0\mathrm{.}50),15000,],[$Contribution margin,,$135000],[\backslash$table$[[$Fixed cost:$],[$Production$],[$Selling$]],,(52200)$