December Cash collection (b) August September October November December July Aurust September October November December Cash disbursement May Trading Sdn Bhd makes flower. The following are the budget for the next financial period: Selling price per unit RM11.50 Variable cost per unit Fixed production cost RM15,000 Fixed administration cost RM6,600 Sales 9,000 units RM7 REQUIRED: (e) Calculate break-even point in units and value. (5 marks) (1) Calculate the margin of safety in value and in units. (5 marks) (g) If there is a 18 percent increase in the fixed cost per period, what will be the new break-even point. (7 marks) (h) If there is a 18 percent increase in the selling price per unit and the fixed cost and the variable cost remains the same, what will be the new break-even point. (8 marks)