QUESTION 2 The Unisa sports shop manufactures and sells T-shirts to assist students with studying finances, the financial manager provided you with information presented in Table 2 Table 2 Item Value Unit Sold and Produced 15 000 Total Direct Material cost R:39 000.00 Total Direct Labour Cost Variable Manufacturing overhead Fixed Manufacturing overhead Fixed administration cost R109 000.00 R37 000.00 R70 000.00 R105 000.00 Commission paid (10% of sales) R35 750.00 Calculate the following: (bonus marks for showing calculations for variable cost per unit and cost of sales) 2.1 Contribution per unit (round off to 2 decimal points) 2.2 Contribution ratio (round off to 3 decimal points) 2.3 Breakeven units (round off to the nearest 10) 2.4 Breakeven value (round off to the nearest 10) 2.5 Margin of safety units (round off to the nearest 10) 2.6 Margin of safety value (round off to the nearest 10) (7) (2) (2) JE N N N N N N (2) (2) (2) (2) 2.7 Margin of safety ratio (round off to 2 decimal points) (2) 2.8 Calculate how many units must be sold if the Unisa shop requires a net profit of R75 000.00 (round off to the nearest 10) (3) All Variable manufacturing cost increased by 40%. All other factors remain constant. Calculate the following, show calculations for variable cost per unit: 2.9 Contribution per unit (round off to 2 decimal points) 2.10 Contribution ratio (round off to 3 decimal points) 2.11 Breakeven units (round off to the nearest 10) 2.12 Margin of safety ratio (3) (3) (4) (3) [37]