Diore Berhad sells handbags at a price of RM400 per unit. Variable cost per unit is RM150. Total fixed cost incurred per annum is RM82,500. a. Calculate the break-even point in terms of units and ringgit. b. Determine Diore's profit or loss at the following sales volumes: 5,000 units, 10,000 units and 15,000 units.