(b) Jasin Company projected operating income (based on sales of 450,000 units) for the coming year as follows: [Syarikat Jasin mengunjurkan pendapatan operasi (berdasarkan jualan 450,000 unit) bagi tahun akan datang seperti berikut:] Table 4: Operating Income Statement [Jadual 4: Penyata Pendapatan Operasi] Required: Details RM Sales 11,700,000 Total variable cost 8,190,000 Contribution margin 3,510,000 Total fixed cost 2,254,200 Operating income 1,255,800 [Dikehendaki:] (i) Solve variable cost per unit. [Selesaikan kos berubah seunit.] (1 Marks/ Markah) (ii) Solve contribution margin per unit. [Selesaikan margin keuntungan seunit.] (1 Marks/ Markah) (iii) Solve break-even point in units. [Selesaikan titik pulang modal dalam unit.] (iv) Solve break-even point in sales revenue. [Selesaikan titik pulang modal dalam hasil jualan.] (1 Marks/ Markah) (1 Marks/ Markah) (v) Mr. Jasin expects the company to earn an operating income of RM296,400. Estimate the number of units that must be sold. [Encik Jasin menjangkakan syarikat untuk memperoleh pendapatan operasi RM296,400. Anggar bilangan unit yang perlu dijual.] (2 Marks/ Markah) (vi) Estimate the additional operating income that Mr. Jasin would earn if sales were RM50,000 more than expected. [Anggar pendapatan operasi tambahan yang Encik Jasin akan peroleh jika jualan RM50,000 lebih dari jangkaan.]