b. Badeedas Sdn Bhd is a manufacturer of sports and gym equipment. The management is reviewing its plans to improve the profitability of the company for the coming year. The budgeted revenues and costs data are as follows: Budgeted volume 5,000 units per year Selling price per unit RM250 Costs: RM per unit Direct material 50 Direct wages 35 Direct expenses 10 Fixed manufacturing overheads RM46,000 per quarter Fixed administrative overheads RM12,000 per month Selling and distribution overheads RM53,500 per annum (including variable selling expenses of RM5 per unit sold) a C. d. il Required: Calculate the followings: variable cost per unit b. contribution per unit contribution to sales ratio annual fixed costs Compute the annual break-even point in units and value. ill Determine the margin of safety in units at the budgeted volume. iv. Calculate the sales volume required to be achieved if the company targets to earn an annual profit of RM400,000, and there is a 10% increase in variable cost per unit. Assume other costs remain the same. Assume that there is an increase in fixed selling and distribution overheads by RM10,000 per annum and a reduction of direct wages by 5% while other costs remain the same. Find the selling price that needs to be set if the company wishes to maintain the existing budgeted profit