QUESTION 3 (20 Marks) Ketalong Ltd plans to manufacture kettles and the following information is applicable: Estimated sales for the year 20.17 14 000 units at R80 each Estimated costs for the year 20.17 Direct material R24 per unit Direct labour R4 per unit Factory overheads (all fixed) R48 000 per annum Selling expenses 30% of sales Administrative expenses (all fixed) R78 000 per annum REQUIRED: 3.1 Calculate the break-even quantity. (4 marks) 3.2 Calculate the break-even value. (3 marks) 3.3 Calculate the break-even value using the marginal income ratio. (3 marks) 3.4 Calculate the selling price per unit if the profit per unit is R4. (4 marks) 3.5 Calculate the new break-even quantity and value if selling price is increased by 10%. (6 marks)