explain and show your calculation

12. East Company manufactures and sells a single product with a pwitive contribution margin. If the selling price and the variable expense per unit both increase 5% and fixed expenses do not change, what is the effect on the contribution margin per unit and the contribution margin ratio? Contribution margin per unit A) No change B) Increase C) Increase D) Increase A. Option A B. Option B C. Optionc D. Option D Contribution margin ratio No change Increase No change Decrease 13. The following monthly data are available for the EAST Company and its only product: Unit sales price RM 75 Unit variable expenses RM 30 Total fixed expenses RM 180,000 Actual sales for the month of March 7,000 units The margin of safety for the company for March was: A. RM 315,000 B. RM 225,000 C. RM 135,000 D. RM 495.000 14. Which of the following statements is NOT correct? A. The sales budget is the starting point in preparing the master budget. B. The sales budget is constructed by multiplying the expected sales in units by the sales price. c The sales budget generally is accompanied by a computation of expected cash receipts for the forthcoming budget period. D. The cash budget must be prepared prior to the sales budget because managers want to know the expected cash collections on sales made to customers in prior periods before projecting sales for the current period. 15. Mutiara Merchandise Company has budgeted RM 40.000 in sales for the month of 4/7 December. The company's cost of goods sold is 30% of sales. If the company has budgeted to purchase RM 18,000 in merchandise during December, then the budgeted change in inventory levels over the month of December is: A. RM6,000 increase B. RM10,000 decrease C. RM22.000 decrease D. RM15,000 increase