Enjin Vroom Sdn Bhd operates a factory at the Senawang Industrial Zone that manufacture micron filter for diesel engine. The data given below are for costs in year $2018$ for producing and selling $2200$ units of the micron filter. Currently, each micron filters been sold at RM$180.$

Direct labour RM $85000$

Direct materials RM $60000$

Variable manufacturing overhead RM $?$

Fixed manufacturing overhead RM $39000$

Variable selling & administrative costs RM $6600$

Fixed selling & adma$)$ Given that the manufacturing cost per unit is RM$110,$ calculate the VARIABLE manufacturing overhead costs in year $2018.$

Format : $95000$

b$)$ Using the that you have calculated in part $($a$),$ compute the following:

i$.$ Total variable costs

Format : $405800$

ii$.$ Total variable costs per unit

Format : $52\mathrm{.}64$

iii. Total costs

Format : $430300$

c$)$ Based on the current selling price set by the company, calculate the following:

i$.$ Profit per unit for the sold micron filter.

Format : $39\mathrm{.}84$

ii$.$ Contribution margin per unit of the micron filter

Format : $54\mathrm{.}32$

iii. Break$-$even sales amount

Format : $806825$

d$.$ Due to change of supplier, the direct materials cost has increased by $10\%.$ The company's new lean manufacturing practice has successfully reduced the fixed manufacturing overhead expenses by RM$10,000$ per year. Calculate the new breakeven units.

Format : $800$ inistrative costs RM $12000$