Jacob Ltd has produced the following for each of the last 2 months: January February Units produced and sold 40,000 Units 80,000 Units $ Sales 40 per unit Direct material 10 per unit Direct Labour 2 per unit Variable Overhead 4 per unit Fixed Overhead 528,000 per period Required: (a) Calculate for January the break-even point in units and the contribution to sales ratio. (b) Calculate for February the margin of safety in both units and also as a percentage of sales. The company is using the cost structure in the above as the basis for next year's budget. The following changes are expected from the start of next year. (1) Material price will increase by 6%. (ii) There will be a wage award of 3% (iii) All overheads will increase by 4% The company has a target for next year of 40,570 units produced and sold, resulting in a profit of RM100,000. Required: (c) Calculate the budgeted selling price per unit required to meet these targets. (d) Calculate the break-even point in units for the next year