QUESTION 4 (25 Marks) 4. Mia Manufacturers make bookshelves. The following information was extracted from the budget for the year ended 28 February 2023: Estimated sales for the financial year Selling price per bookshelf Variable production cost per bookshelf: - Direct material - Direct labour - Overheads Fixed production overheads Selling and administrative expenses: - Salary of sales manager for the year - Sales commission: 2 000 units R600 R180 R120 R60 R170 000 R100 000 10% of sales Required Calculate the following (answers correct to the nearest Rand or whole number): 4.1 The break-even quantity (5 marks) 4.2 The break-even value using the marginal income ratio (5 marks) 4.3 The margin of safety in terms of units (4 marks) 4.4 Consider each of the following situations independently: Calculate the number of sales units required to make a profit of R180 000. (5 marks) 4.5 Suppose Mia Manufacturers wants to make provision for a 10% increase in fixed production costs and an increase in variable overhead costs of R20 per unit. Taking these increases into account, calculate the new break-even quantity. (6 marks)