Question 3 [10 marks] The Beetle Manufacturing Company produces the following three products: Screwdrivers Saws Hammers R40 R28 R16 Selling price per unit Variable costs per unit Contribution per unit R50 R12 R30 R12 R4 R20 Fixed costs are R76,000 per year. 50% of all sales in units are hammers, 30% are screwdrivers, and 20% are saws. Required: Calculate the following values: A. break-even point in total units. B. Number of hammers that will be sold at break-even. Total sales in units to obtain a target income of R19,000