A company manufactures a single product. Budget and standard cost details for next year include: Variable production cost per unit RM2.50 Fixed production costs RM60,000 Fixed selling and distribution costs RM34,000 Sales commission 10% of selling price Sales 80,000 units Required: (i) Calculate the break-even point in units. (4 marks) (ii) The marketing manager has suggested that the selling price per unit can be increased to RM40.00 if the sales commission is increased to 12% of the selling price and a further RM12,000 is spent on advertising. Calculate the revised break-even point based on the marketing managers suggestion. (8 marks) (iii) The marketing manager has suggested that the selling price per unit can be decreased to RM22.00 if the