4 a. Bai Nian Bhd is preparing its budgets for the coming budget period. The following forecast is available: Sales revenue RM 225,600 Variable cost per unit: Direct material Direct labour 12 8 Variable factory overhead 5 Variable other overhead 2 Fixed cost includes: Fixed production overhead 42,000 Fixed administration overhead 30,000 The company is planning to sell 4,800 units for the period. Determine the break-even point in units and sales value based on the above forecast. (4 marks) b. Calculate the profit or loss if sales units are: (i) 3,200 units: (ii) 4,800 units. (5 marks) c. How many units should be sold if the company targets to earn RM38,000 of the profit? (2 marks) d. The company plans to increase sales by having a sales campaign that costs RM30,000 in total. Calculate the new break-even point in units. (2 marks) e. The company plans to earn profit of RM33, 600 at a sales level of 4,800 units. What is the new selling price if the direct material cost is increased by 15% and the direct labour cost is increased by 5%? (8 marks) f. State FOUR (4) assumptions used in cost-volume-profit analysis. (4 marks) (Total: 25 marks) --- END OF QUESTION PAPER