Dapor Deco Appliances Sdn Bhd produces a high-speed blender namely, NutriBullet Blender. This model is growing at a fast pace due to rapid increase in use of food blenders at home for quick preparation of food. Below are the production cost data from the month of January until June 2021 at three different level of activities. The normal production capacity is 10,000 units. Level of activities (units) 8,000 10,000 12,000 RM RM Direct material: Blender jar and lid 280.000 350.000 420,000 : Blender blade cutter 88,000 110,000 132,000 Direct labour 208,000 260,000 312,000 Production overhead 300,000 345,000 390,000 Salesmen salaries and commission 205,000 235,000 265,000 Marketing supplies 65,000 80,000 95,000 RM Besides the above cost data, the following annual costs are expected to be incurred by the company: Administration salary RM160,000 Office rental RM420,000 Finance cost RM75,000 Currently, the selling price for a unit of NutriBullet Blender is determined based on variable production cost plus 40% mark up. The existing policy is set up to avoid the burden of fixed costs allocated to customers. After a few discussions, the management accountant suggested that the company should use full cost plus 30% margin. This is to avoid the price setting too close to variable costs and to ensure that all costs are covered and contribute reasonable profit margin to the company Required: . Calculate the following for the first half of year 2021: i. The variable cost per unit (3 marks) The total fixed cost (3 marks) The selling price per unit of the NutriBullet Blender based on the company's current pricing at the normal production capacity (2 marks) iv. The selling price per unit of NutriBullet Blender based on the management accountant's suggestion at the normal production capacity. (5 marks) Based on your computation on both proposals above, advise the management of Dapor Deco Appliances Sdn Bhd on the best pricing policy if the company targets for profit maximization. (2 marks) Identify TWO (2) important reasons for the company to fix the right price for their product. (2 marks) (Total: 17 marks) b. C