QUESTION 3 3.1 REQUIRED Study the information provided below and calculate the following: 3.1.1 Break-even quantity 3.1.2 Margin of safety (in Rands) 3.1.3 The amount that Venus Limited can spend on additional salespersons' salaries and still break even. INFORMATION Venus Limited produces only one product. Sales and production are expected to be 40 000 units per year and the unit sales price is R100. The relevant costs are: Variable costs Total per unit fixed costs Direct materials R20 Direct labour R24 Manufacturing overheads R10 R300 000 Marketing expenses R6 R100 000 Administrative expenses R120 000 3.2 REQUIRED Use the information provided below to calculate the following independently: 3.2.1 Sales value required to achieve a net profit of R1 400 000. 3.2.2 Total Marginal Income and Net Profit/Loss, if a saving of 10% on the non-manufacturing costs can be achieved. INFORMATION The following budgeted information for 2020 was supplied by Arlon Manufacturers: Sales Variable manufacturing costs Fixed manufacturing costs Variable marketing costs Fixed marketing and administrative costs 4 200 000 840 000 320 000 420 000 240 000 QUESTION 4 (10) REQUIRED Use the information provided below to determine the optimum mix of products that should be produced. Also indicate the total contribution that would be earned by Santam Limited. INFORMATION Santam Limited supplies component parts to firms operating in the motor industry. The following information relates to the expected demand and the productive capacity for the next three months in respect of three components that it manufactures: Component A Component B Component Contribution per unit of output R36 R30 R18 Machine hours required per unit of output 18 hours 6 hours 3 hours Estimated sales demand 3 000 units 3000 units 3 000 units Required machine hours for the 3 months 54 000 hours 18 000 hours 9 000 hours The machine capacity is limited to 36 000 hours for the three month period