Sales price per unit R15 R19 Variable cost per unit R6 R7 Fixed cost (FC) per annum R XXXXXXXXXXR XXXXXXXXXX Fixed cost per unit R3 R4 Current assets R XXXXXXXXXXR560 700 Current liabilities R...

Sales price per unit R15 R19
Variable cost per unit R6 R7
Fixed cost (FC) per annum R650 000 R 855 500
Fixed cost per unit R3 R4

Current assets R450 600 R560 700
Current liabilities R510 000 R780 000
Retained profit R21 809 R17 600
Net Sales R2 900 320 R 3 100 100
Cost of sales R390 000 R475 000

Calculate the break‐even point  for 2019 and 2020.

The current ratio reflects the relationship between the value of the current assets and the extent of the current liabilities of a business