PMB Ltd is planning to purchase a manufacturing business for R$315000$ in the near future. This price will include goodwill $($R$150000),$ equipment and fittings $($R$120000),$ and stock of raw materials and finished goods $($R$45000).$ A delivery van will be purchased for R$15000$ as soon as the business purchase is completed. The delivery van will be paid for in the second month of operations.

The following forecasts have been made for the business following purchase:

$($a$)$ Sales $($before discounts$)$ of the business's single product, at a mark$-$up of $60\%$ on production cost, will be:

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