Your are the management accountant of Celltel (Pty) Ltd, a subsi Ltd manufactures a single type of cellular Telephone 5 000 units per annum. Vig Ltd's group financial manager is currently consolidated budget for the 2008/2009 financial year (Pty) Ltd, a subsidiary of Vig Ltd. Celltel (Pty) Type of cellular telephone and has a maximum plant cap anager is currently preparing Vig Ltd's ty Ltd's sales director has estimated the following sales forecast for the relev period Minimum annual sales = 3 200 units Maximum annual sales = 4 000 units Based on these estimates, you have prepared the following budget and submitted it to me group financial manager: 1000 Sales Cost of sales Profit Minimum R 3 200 000 3 120 000 80 000 Maximum R 4 000 000 3 600 000 400 000 ee in your budget you have noted the following assumptions: Fixed costs remain the same within the relevant range Inventory changes are anticipated to be negligible 400 x (wwx3200) lizowo Required: 6.1 The group financial manager has now requested you to provide further information to assist her in the finalization of the consolidated budget, namely: Contribution per unit b. Fixed costs per annum Break-even point in units and rand value. Margin of safety percentage of the minimum forecast. (in your answer interpret this and indicate why it might be useful to management (3) e. Budgeted profit, assuming an average sales forecast