QUESTION 4 (20 Marks) 4.1 REQUIRED Study the information given below and calculate the following: 4.1.1 Break-even quantity. (4 marks) 4.1.2 The number of units that must be sold to achieve a profit of R150 000. (4 marks) INFORMATION Inkunzi Manufacturers plans to start Project N and the following information is applicable to the project for the first financial year. Selling price per unit R600 Variable manufacturing costs per unit R360 Fixed manufacturing overheads R900 000 Fixed selling and administrative costs R300 000 Variable selling and administrative costs R40 per unit 4.2 REQUIRED Use the information provided below to calculate the activity cost rates using activity-based costing (ABC). (10 marks) INFORMATION Project M involves the manufacture of several products. The budgeted costs and estimated operating information are as follows: Budgeted costs: R Machine set-ups 100 000 Inspections 75 000 ials handling 150 000 Materials procurement 17 500 Production 250 000 Operating information: Machine hours 20 000 Material usage (kg) 100 000 Machine set-ups 400 Purchase orders 250 Inspections 300 4.3 Differentiate between direct and indirect costs. (2 marks))