Vision Works $($Pty$)$ Ltd is a sunglasses manufacturer. Management is eager to increase the profitability of their aviator sunglasses range.

The following data relates to its aviator sunglasses range for the month of October $2023$:

Cost per unit

R

Direct materials

$405$

Direct labour

$216$

Variable production overheads

$351$

Variable selling costs

$67$

Fixed production overheads

$94$

$1133$

Additional information

$$ Sales for October amounted to R$1665000$ based on production and sales units of $900$ units.

$$ Fixed selling and administrative costs amounted to R$500000.$

REQUIRED

a$)$ Calculate the contribution per unit. $(3)$

b$)$ Calculate the contribution margin ratio. $(2)$

c$)$ Calculate the break$-$even $($units$).(3)$

d$)$ Calculate the break$-$even $($value$).(2)$

e$)$ Calculate the margin of safety in units. $(2)$

f$)$ Calculate the sales in units to achieve a profit of R $1500000.(3$