Beauty Inc. produces nail polish. Each nail polish is priced at RM2.50. The variable costs per unit are as follows: Acrylic base Colouring Other materials Packaging material, bottle Sales commission RM 0.15 0.08 0.20 0.76 0.25 The total fixed manufacturing overhead costs is RM10,000 per year. The fixed costs of sales and administration are RM4,310 per year. Last year, Beauty Inc. sold 25,000 bottles. Required: a) What is the contribution margin per unit for a nail polish? b) What is the contribution margin ratio? c) How many bottles must be sold to achieve the break-even point? d) How many total sales need to be generated to achieve the break-even point? e) Using the income statement format of contribution approach, calculate the total operating income of Beaut Inc. for the last year. f) What is the margin of safety in the ringgit? g) Assume Beauty Inc. raise the price to RM3.00 per bottle, and sales are expected to drop to 23,400 bottles. What is the new break-even point in units? Explain