b) XYZ Sdn Bhd produces three types of valves: for trucks, cars and motorbikes. The following data is available: Truck valve Car valve Motorbike valve Sales volume (units) 3,000 4,500 2,500 30 45 25 10 8 7 7 6 5 Share in physical volume sold (%) Selling price per unit (RM) Variable cost per unit (RM) Contribution per unit (RM) Contribution margin ratio Total fixed cost (RM) 3 2 2 0.3 0.25 0.29 10,000 i) CALCULATE the break-even point (in units) for XYZ Sdn Bhd (5 marks) ii) Based on your answer in (i) CALCULATE the break-even point (in units) for Truck valves, car valves and motorbike valves