the following information was extracted from the budget of a project of manor limited for the year ended 31 december 2022. only one products is produced and sold from this project

Estimated sales for the financial year 6 000 units

selling price per unit R 1 800

Direct material cost per unit R 630

Direct labour cost per unit R 315

Variable Manufacturing overheads cost per unit R 180

Fixed Manufacturing overheads costs R 540 000

Selling and Administrative costs

Fixed R 270 000

Variable R 7,5% of sales

Required

1 Calculate the BEV using the marginal income ratio

2 Calculate the number of units that must be sold to achieve2 a net profit of R 675 000