B. Glow Skinz Industries is a newly established skincare manufacturing company based in Shah Alam, Selangor. At the moment, the company is producing only one product called Serum X. So far, the product is well accepted by the customers since it is graded as a premium product but sold at a reasonable price. The following information for Serum X has been provided by the management accountant. Selling price per unit RM100 Variable production costs per unit: Direct material RM24 Direct labour RM22 Direct expense Fixed production overhead Variable selling expenses Fixed selling expenses Variable administrative expenses Fixed administrative expenses RM10 RM1,000,000 10% of selling price per unit RM800,000 RM4.00 per unit RM600,000 For the year ended 31 December 2016, Glow Skinz plans to produce and sell 100,000 units of Serum X. Required: a. Based on the information provided above, prepare a Marginal Costing Income Statement for the year ended 31 December 2016. Calculate the followings: (4 marks) b. i. BEP in units ii. BEP in RM iii. MOS in units (6 marks)