QUESTION $3(20$ Marks$)$ Note: The expanded contribution margin model MUST be used to answer all the questions. $3\mathrm{.}1$ REQUIRED Use the information provided below to answer the following questions: $3\mathrm{.}1\mathrm{.}1$ Calculate the total revenues at break$-$even $($without using the contribution margin ratio$)$ if the sales manager$$s proposal is rejected. $(4$ marks$)$ If the sales manager$$s proposal is accepted, calculate the following: $3\mathrm{.}1\mathrm{.}2$ The additional expenditure that the company can afford on advertising $(4$ marks$)3\mathrm{.}1\mathrm{.}3$ The break$-$even quantity $(4$ marks$)3\mathrm{.}1\mathrm{.}4$ The selling price per unit that will enable the company to break$-$even. INFORMATION: Yippy Limited manufactures a product that sells for R$180$ each. The company presently produces and sells $90000$ units per year. The unit variable manufacturing costs and selling costs are R$90$ and R$18$ respectively. Fixed costs are R$4536000$ for manufacturing overheads and R$1944000$ for selling and administrative activities. The sales manager has proposed that the selling price be increased to R$216$ per unit. To maintain the present sales volume, advertising must be increased. The company$$s profit objective is an operating margin of $10\%.3\mathrm{.}2$ REQUIRED Suppose Boardmans Limited wants to earn an operating profit of R$1800000$ from the battery sales. How much can it afford to spend on the total variable costs if the production and sales are $20000$ units?