Bundoora Enterprises operates a single-product entity. Data relating to the product for 2020 were as follows: (25 marks total) Annual Volume 32,000 Units Selling price per unit $50 Variable manufacturing cost per unit $18 Annual fixed manufacturing costs $320,000 Variable marketing and distribution costs per unit $12 Annual fixed non-manufacturing costs $160,000 Calculate total fixed costs and total variable costs per unit. [1.5+1.5 =3 marks] Calculate Profit Volume Ratio and break-even units for 2020. [10 marks] Changes in marketing strategy are planned for 2021. This would increase variable marketing and distribution costs by $15 per unit and reduce fixed non-manufacturing costs by $100,000 per year. Calculate and interpret the units that would need to be sold in 2021 to achieve the same profit as in 2020.