Universal Ltd plans to manufacture a new product and the following information is applicable: 40 000 units at R140 each Estimated sales for the year 2019 Estimated costs for the year 2019 Direct material Direct labour Factory overheads (all fixed) Selling expenses Administrative expenses (all fixed) R72 per unit R12 per unit R110 000 per annum 30% of sales R180 000 per annum Required: Calculate the following independently: 3.1 Break-even quantity. 3.2 Break-even value. 3.3 Break-even quantity, if the direct labour cost is increased by R2 per unit. 3.4 Selling price per unit, if the profit per unit is R12. 3.5 New break-even quantity and value if the selling price is increased by 5%