ANSWER ALL QUESTIONS QUESTION 1 (12 marks) The management of DMAF Sdn Bhd forecasts sales of 1,000,000 units in the coming period for three of its products, P1, P2 and P3 with a sales mix of 30%, 20% and 50% respectively. The company uses sales mix approach to calculate their break-even points. The fixed cost is RM20,000 per month. The production and sales information of these three products are as follows: Product P1 P2 P3 Total cost/unit (RM) 30 40 28 Fixed cost/unit (RM) Sales price/unit (RM) 35 45 30 9 8 7 Required: (Show all calculations) (round up decimal points) a) Assuming that the given sales mix is maintained, compute the company's break-even point in units for each product and show the total break-even point in units of the three products. (6 marks) b) Based on the outcome of requirement (a), which product has the highest and lowest break-even point in units? State the number of units to support your answer. (3 marks) c) Discuss how changes in the income tax rate affect the break-even point. (3 marks) (Total 12 marks)