aSutera Business Sdn Bhd has recorded sales of units at RM in the financial year The operating costs of Sutera Business Sdn Bhd are as follows:

Operating Variable cost RMper unit

Fixed Operating cost RMOOO

During the period, Sutera Business Sdn Bhd paid a loan interest of RM The equity of Sutera Business Sdn Bhd is shown below:

units of preferred shares with annual dividend of RMunit

ordinary shares issued.

Earnings are subject to a tax of percent.