QUESTION $1(25$ MARKS$)$ Sondela Crafts is a small company that specialises in the manufacture of curios to customer specifications. The company recently opened a specialised unit that is dedicated to the manufacture of a curio piece popularly known as $$Ilala$.$ The unit is staffed by manager and various sales personnel. The unit manager is remunerated on a fixed salary basis and the sales personnel receive a fixed salary plus commission. As part of a review of the first year of operations, the unit manager has provided you with the following information as part of an effort to assess the unit$$s financial viability: R Selling Price per unit $600$ Variable manufacturing cost per unit $390$ Facilities rental per annum $1200000$ Salaries $($excluding sales commissions$)4000000$ The unit manager is unsure of how to deal with selling and administration expenses. She has extracted the following information from the cost ledgers: Cost Units R$2750000125000$ R$3500000250000$ Ignore taxation for purposes of answering this question. Required: $($a$)$ Determine the break$-$even point in units and in rand value. $(6)($b$)$ Management is considering a proposal from the sales force that would see them forego their sales commission for an increase in their salaries. The proposal would see fixed salaries increase by a total sum of R$1620000.$ What would be the new break$-$even point in units under such a scenario? $(3)($c$)$ Head office is considering, as an incentive based on the original information, paying the unit manager R$6,00$ per unit sold in addition to her current fixed salary. Such incentive is conditional upon the unit manager making an annual profit of R$500000$ plus R$50$ profit per unit sold. How many units must be sold under such a scenario?$(5)($d$)$ Based on the information in $($c$)$ above, calculate the margin of safety $(\%)$ and explain its meaning. $(6)($e$)$ List five key assumptions underlying cost$-$volume$-$profit analysis. $(5)$