Calculate: 1)Contribution margin (CM)ratio and variable expense ratio. 2)Break-even point (BEP) in UNIT SALES and RM ( ) using equation method. 3)If sales increase by RM60,000 for the next month and there is no change in the cost behavior patterns, how much will the companys net operating increase by using the Contribution Margin (RM)Ratio. 4)Based on the original data, if the company wants to earns a minimum profit of RM300,000, HOW many units will have to be sold to meet this target profits figure? 5Calculate the companys margin of safety in both RM( )and percentage base on the original data. 6)In another strategy to increase sales and profit, the company decided to increase the quality of the product by upgrading the variable costs by RM5 per unit. The company however has to terminate one (1)production supervisor who is paid RM12,000 per year. The sales manager estimates that the higher-quality product will increase the annual sales by at least 10%. A) Assuming that changes are made as described in (f)above, prepare a projected income statement. The projected income statement must include the total, per unit, and percentage basis. B) Calculate Break Even Point (BEP)IN both units and RM of sales by using the Contribution Margin. (CM)method. C)Should the company made the changes? Why?

TOTAL (RM) Per Unit(RM) Percent of Sales Sales (10,000 units300,00 Less variable expense 90,000 Contribution margin Less fixed expenses 100,000 Net operating income 110,000 30,00 9,00 21.00 100 210,000