BegPack Sdn Bhd (BSB) manufactured and sold 60,000 school backpacks during the year just ended at an average price of RM30 per unit. Table below illustrated BSB's annual costs. Required: Selling price per unit Variable cost per unit Manufacturing costs Marketing costs Total Variable Cost per unit RM 30.00 9.00 6.00 15.00 Annual fixed costs Manufacturing Overhead 180,000 Selling and administrative costs 70,000 Total Fixed Costs 250,000 Work in process inventories nil (a) Calculate BSB's break-even points in units and in RM. (b) How many units would BSB have to sell in order to earn a net profit of RM200,000. (c) Calculate BSB's margin of safety in units and in RM. (4 marks) (3 marks) (4 marks) (d) BSB's management estimates that variable manufacturing costs will increase by 10% next year. Calculate BSB's new break-even point. (4 marks) (e) If BSB's variable manufacturing costs do increase by 10%, calculate the new selling price that BSB needs to charge in order to maintain the same contribution margin ratio as before