Projected Sales Batches (Units) 1,125,000 Projected Sales Revenues Total 45,000,000 Per Unit Information: 40.00 Sales Price per Batch Variable Costs: Direct Material Direct Labour (Variable) Variable Production Overhead Selling Expenses 4.00 9.00 3.00 3.00 19.00 Total Fixed Costs for 2022: Manufacturing Overheads Administrative Expenses Selling Expenses 2,000,000 7,050,000 10,000,000 19,050,000 Projected Corporation Tax Rate 12.5% (5) A calculation of the target volume in monetary value in order to generate a profit a before tax of 6,000,000