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 2900 units of the micron filter. Currently, each micron filters been sold at RM160. Direct labour RM 100000 Direct materials RM 60000 Variable manufacturing overhead RM ? Fixed manufacturing overhead RM 37000 Variable selling \& administrative costs RM 8200 Fixed selling \& administrative costs RM 12000 a) Given that the manufacturing cost per unit is RM110, calculate the VARIABLE manufacturing overhead costs in year 2018. Format : 488000 b) Using the that you have calculated in part (a), compute the following: i. Total variable costs Format : 680300 ii. Total variable costs per unit Format : 700.04 iii. Total costs Format : 867800 c) Based on the current selling price set by the company, calculate the following: i. Profit per unit for the sold micron filter. Format : 86,07 ii. Contribution margin per unit of the micron filter Format : 24.94 iii. Break-even sales amount Format : 820445 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 Format : 348 RM10,000 per year. Calculate the new breakeven units