Barokah SB is in the business of manufacturing health supplements. Products are classified into various categories for example weight management, heart health, skincare and brain and memory support. Recent market survey indicates that heart health category is the most demanded product. This category has four products. Magnesium, Inositol, Omega-3 and fish oil. The manufacturing process of these four products uses same machine. The table below shows standard cost of card for the four products. Products Standard cost per bottle: Direct Materials Direct Labours Variable Overhead Selling price per bottle Omega- 3 Inositol Magnesium Fish Oil 12 12 14 16 8 10 14 16 4 4 10 10 60 66 90 86 Production requirement and demand is as follows: Products Labour hours per bottle Machine hours per bottle Maximum demand per month (bottles) Omega- Inositol Magnesium Fish 3 Oil 2 2 4 4 6 300 8 200 10 8 150 200 During the month of May, the machine is due for its periodic maintenance. This reduces the machine hours available to 4,200 hours only. Budgeted fixed overhead is RM5,000 per month. Required: a) Calculate the contribution margin per unit for product Magnesium, Inositol, Omega-3 and fish oil. (8 marks)