a$)$ Tai Seng S$/$B is preparing a job cost estimate that will be used to provide a quote for a potential customer. Estimated costs for the job to be based on the following:

Direct materials RM $3,850$

Direct labour $200$ hours at a basic rate of RM $5\mathrm{.}00$ per hour.

Production overheads Absorbed at $30\%$ of prime cost $+$ RM $15\mathrm{.}00$ per direct labour hour

Required:

Calculate the total estimated SELLING PRICE of the job if a mark up of $30\%$ is required on total production cost. $(15$ marks$)$

b$)$ A firm has the following costs:

Direct materials at RM$5\mathrm{.}00$ per unit

Direct labour at RM$7\mathrm{.}50$ per unit

Direct expenses at RM$1\mathrm{.}00$ per unit

Variable overhead at RM$2\mathrm{.}00$ per unit

Fixed overheads at RM$100,000.$

The proposed selling price is RM$23\mathrm{.}00.$

Calculate:

i$.$ The break$-$even point $($in units$).$

ii$.$ The break$-$ even point $($in sales value$).$

iii. The number of units sales required to make a profit of RM$15,000.$

iv$.$ The break $-$even point if the selling price is increased to RM$30.$

v$.$ The break$-$ even point if the direct labour increases to RM$9$ per unit.