Crystal Bhd. manufactures a single product called 'CRYS' since 2019 . The manager of Crystal Bhd. is keen to know the performance of 'CRYS'. He is given the following information for the year 2021 that is based on 40,000 units of production and sales. - Selling price for 'CRYS' is RM65. - Direct costs are RM31.50 per unit. - Manufacturing overhead for the year 2021 is RM420,000. (The variable cost is RM180,000) - Selling overhead is RM248,000. This includes sales commission of 5% on sales value. - General overhead is RM282,400. (The variable cost is RM110,000) For the year 2022, direct cost is expected to increase by RM3.50 per unit, production and sales units will increase by 30%. Required Calculate the followings for the year 2022 and show all your workings. (a) The total contribution margin, unit contribution margin and net income. (b) The break-even point (in units and RM value). (c) The margin of safety. (d) Profit or loss if the sales volume is 32,500 units. (e) Number of units that need to be sold if the required profit is RM450,000. (Round off your answer to the nearest units)