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% (7) A calculation of how many units must be sold to earn a profit after tax of 5,000,000. (8) For 2023 the following changes are anticipated: (a) The selling price will increase by 10%, and (b) Variable costs will increase by 20%, and (c) Fixed costs will increase by 2,500,000