(A) Jus A Jug sells a variety of beverages like fruit juices, vegetable-based and green juices for RM15 each jug. The variable expenses are RM10 per jug and the fixed costs are RM22,500 per month. The company sells 8,000 jugs per month. Required: (a) Prepare contribution margin income statements for current operating conditions showing contribution margin ratio. (b) Compute Break-even point in units. (c) Calculate the margin of safety. (5 marks) (2 marks) (2 marks) (d) If the company wants a target profit of RM200,000, how many units must they sell, and what is the dollar sales? (4 marks) (B) XTech Sdn Bhd presents the production and cost data for the first six months of the 2021. Month Unit produced Mixed Cost (RM) January 15,000 45,000 February 18,000 56,000 March 22,000 60,000 April 16,000 48,000 May 29,000 66,000 June 26,000 62,000 Required: (i) Using the high-low method, determine the fixed and variable components of the maintenance costs. (ii) If the unit produced is 30,000, what is the total expected costs? (iii) Explain the usefulness of high-low method. (5 marks) (3 marks) (2 marks)