Q.3.3 Kupers (Pty) Ltd had drawn up the following budget for its next financial year: Budged sales (40 000 units) R 480 000 Variable cost per unit R 4 Sales commission: 5% of selling price Fixed production costs R 230 500 Fixed selling and administration costs R 98 150 With an increase of sales commission to 8% of the selling price, and an increase of sales by 10% without affecting the number of units sold, what is the breakeven point in units?

9 marks