(b) ABC company manufactures automotive engine for Southeast Asia market. The accounting department established the costs as shown in Table 3. Syarikat ABC mengeluarkan enjin automotif untuk pasaran Asia Tenggara. Bahagian akaun telah mengeluarkan kos seperti Jadual 3.7 Table 3 Cost of ABC company Table 3 Kos Syarikat ABC Raw material and components costs Direct labor Direct expenses Plant manager and executives Electricity charges for plant Water charges for plant Communication charges Insurance Plant and equipment depreciation Warehouse rent Security staly Municipal taxes Engineering salaries (plant) Engineering expenses (plant) Administrative staff salaries Sales and marketing staff salaries Legal and auditing services Corporate research and development staff Office utilities Security staff Sales and marketing staff salaries Total annual sales: 70 units RM1,950,000 820,000 61,900 221,100 51,050 13,200 7.900 27,000 134,500 69,900 72,000 4,700 88,000 25,000 139,000 69,000 37.900 65,900 8,900 60,000 69,000 (1) As a marketing manager, determine the manufacturing cost of a unit engine manufactured. Also calculate the selling price for the engine if the profit margin is 30%. Given, all the fixed costs require 10% reduction Sebagai seorang pengurus pemasaran, tentukan kos pembuatan seunit enjin. Juga, hinungkan harga jualan enjin jika keuntungan margin adalah 30%. Diberikan, semua kos tetap memerlukan 10% pengurangan./ (ii) If the board executives have decided to revise the profit margin at 20% with the same selling price as obtained in 1(b)(i), propose changes required. However, the changes proposed must only consider variable cost. Support your answer with the calculation, (Jika Lembaga eksekutif telah memutuskan untuk mengubah margin keuntungan pada 20% dengan harga jualan seperti di 1(b)(i), cadangkan peribahan yang diperlukan. Walaubagaimanapun, perubahan yang dicadangkan mesti hanya mengambil kira kos bolehubah. Sokong jawapan anda dengan pengiraan./ (10 Marks/ Markah)