You receive the following information:

• Sales price per unit R120
• Variable cost per unit R80
• Total Fixed Cost R120,000
• Tax rate 28%

Required:

1. Calculate the number of units to be sold to break-even.
2. Calculate the number of units to be sold to achieve a pre-tax profit of R5,000.
3. Calculate the number of units to be sold to achieve an after tax profit of R12,500.
4. Calculate the number of units to be sold to achieve a pre-tax profit of 10% of total sales value.