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 RM$170.$

Direct labour RM $81000$

Direct materials RM $60000$

Variable manufacturing overhead RM $?$

Fixed manufacturing overhead RM $31000$

Variable selling & administrative costs RM $7600$

Fixed selling & administrative costs RM $12000$

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

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

i$.$ Total variable costs

ii$.$ Total variable costs per unit

iii. Total costs

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

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

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

iii. Break$-$even sales amount

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.