make when preparing yo Total (25 marks) Question 4 Windhoek Manufacturers ("WM") produces and sells a single product. The following is a budgeted profit statement for the June 2022. N$ 96 000 Sales Revenue 92 000 Costs: 40 000 Direct Material 9 600 Direct Labour Production Overhead 36 000 5 600 Selling Overhead Profit 4 800 The following information is also available 1. The monthly budgeted production and sales is 4 000 units. 2. The following breakdown between fixed and variable costs applies: Variable Fixed Direct Materials 100% n/a Labour N$4 000 N$5 600 Production Overhead N$14 400 N$21 600 Selling Overhead 100% n/a Marks Required Sub- Total Total Calculate the following: (1) Contribution for the year; (ii) Contribution per unit; 4.1 (iii) Contribution / sales ratio; 18 18 (iv) Breakeven sales volume; Margin of safety %; (vi) Sales volume required to achieve a profit of N$ 14 400 Draw a breakeven chart, clearly showing the breakeven point, margin 4.2 of safety and expected profit. Make sure you label all relevant information on your chart. 7 Total 25 Page 3 of 4