Calculate LN's budgeted annual total fixed costs to be used in the calculation of the break-even point.

Step 1: Identify all monthly fixed costs from the table. • Monthly shop rental: R 3 600 • Monthly utilities: R 1 200 • Monthly insurance: R 900 • Monthly Website hosting: R 750

Step 2: Calculate the total monthly fixed costs. $Total Monthly Fixed Costs = R 3\,600 + R 1\,200 + R 900 + R 750$ $Total Monthly Fixed Costs = R 6\,450$

Step 3: Convert the total monthly fixed costs to annual fixed costs by multiplying by 12 months. $Annual Total Fixed Costs = Total Monthly Fixed Costs \times 12$ $Annual Total Fixed Costs = R 6\,450 \times 12$ $Annual Total Fixed Costs = R 77\,400$

The budgeted annual total fixed costs are: $\boxed{R 77\,400}$