b. The following table are the actual outcome of the operation. Prepare the Actual Total Manufacturing Cost of the Company. Calculate the Actual Total Variable Cost per Unit, Actual Total Fixed Overhead Cost per Unit and Actual Total ManufacturingCost per unit.

ing plans are being discussed. Calculate the break-evenpoint in units for each of the plans. Use the actual cost for calculations. Evaluate based on the break-even analysis, the plan thatthe company should take. ABC is a producer for vehicle parts. The following table shows information on the budgeted sales Ilate the Budgeted Total Variable Cost per unit Budgeted Total Fixed Overhead Cost per Unit and Budgeted Total Manufacturing Cost per Unit. \begin{tabular}{|l|l|} \hline Plan 1: & Plan 2: \\ \hline \begin{tabular}{l} Rent a high technology machine to replace the \\ current machine \end{tabular} & Advertise on an online platform. \\ \hline \begin{tabular}{l} This will increase the fixed overhead cost \\ and selling and administration by 20% \\ (Combine the fixed overhead and selling and \\ administration as fixed cost) \end{tabular} & \begin{tabular}{l} The cost of the advertisement is RM4,300 and \\ will be added on the selling and administrative \\ cost. \\ (Combine the fixed overhead and selling and \\ administration as fixed cost) \end{tabular} \\ \hline \begin{tabular}{l} Total variable cost will reduce by 10\%. \\ Some workers may need to be retrenched. \end{tabular} & Total variable cost will remain as it is. \\ \hline Selling price will remain fixed. & \begin{tabular}{l} Selling price will be increased to RM370.00 \\ per unit. \end{tabular} \\ \hline \end{tabular}