(d) Utama Berhad is considering investing in a new machine to automate its production process. The machine cost RM4,500,000 and the cost saving is RM525,000 a year over the next 15 years. At the end of the 15th year, the machine would be sold off at RM650,000. The discount rate is 8.25%. Required: Calculate the net present value of the investment. Advise management whether the investment is viable. (7 marks)Product $1 Product $2 Product $3 Product $4 Sales demand (units) 4,800 4,200 3,000 2.400 The above sales figures include the following units, which the company is contracted to supply to some of its customers in the coming period: Product S1: 2,000 units Product $2: 1,200 units Product 54: 400 units The same raw material is used in the production of all four products, and is in short supply. Only 73,600 kg will be available for production in the period. Required: (a) Calculate the order of priority for production in the period with the objective of maximising contribution. (6 marks) (b) Calculate the optimum production schedule, taking into account the company's contractual commitments. (6 marks (c) Calculate the net profit resulting from the production schedule you identified in (b). 6 marks)Utama Berhad manufactures and sells four products that all use the same raw material The company is currently setting up its production schedule for the next period. The details for the four products are as follows: Product Product Product Product $1 (RM) $2 (RM) $3 (RM) $4 (RM) Selling price per unit 336 360 540 500 Direct material (RM10 per kg) 60 80 100 80 Direct labour 48 44 96 100 Variable overheads 36 36 64 80 Fixed overheads 54 64 76 76 The fixed overhead per unit has been calculated on the basis of the sales demand for each product. Product S1 Product S2 Product $3 Product $4 Sales demand (units) 4,800 4.200 2.400 The above sales figures include the following units, which the company is contracted to supply to some of its customers in the coming period