BCD Company produces three products: ST, UV, and WX. For the coming year, they expect to produce 64,000 units. The following information was provided for the coming year 20X2 : Common fixed overhead is RM132,000 and fixed selling and administrative expenses are RM106,000 per year. Required: a) Calculate the unit variable cost under variable costing. (6 marks) b) Calculate the unit variable product cost. (3 marks) c) Prepare a segmented variable-costing income statement for 20X2. (11 marks) d) Should BCD Company keep all product lines? (2 marks) Page 5 of 6