BegBiroo supplies luggage under the brand name BB. Its selling price is RM135 per unit and the variable cost for each unit is RM75. The monthly fixed costs are as follows: RM Rental of machine 32,600 Workers salaries 41,850 Delivery 37,750 (a) What is meant by contribution margin? Calculate the contribution margin per unit for BB. ( 4 ) (b) Calculate the break even point for BB in units and RM. ( 4 ) (c) Due to the recent reduction of petrol price, the logistic manager has estimated a decrease of 20% of its delivery cost starting from February 2021. At the same time, the price of BB will also reduce to RM110 per unit. Calculate the new break even point for BB in units and RM. ( 7 ) (d) Discuss how cost-volume-profit analysis could assist the management of BegBiroo in making decisions.