Joyful Sdn Bhd is a manufacturer of sports and gym equipment. The management is reviewing its plans to improve the profitability of the company for the coming year. The budgeted revenues and costs data are as follows: Budgeted volume Selling price per unit Variable Costs per unit: Required: a) b) c) Fixed manufacturing overheads Fixed administrative overheads Selling and distribution overheads Direct material Direct wages Direct expense d) e) Calculate the followings: i. variable cost per unit ii. contribution per unit iii. contribution to sales ratio iv. annual fixed costs 5,000 units per year RM250 RM50 RM35 RM10 RM46,000 per quarter RM12,000 per month RM53,250 per annum (including variable selling expenses of RM5 per unit sold) Compute the annual break-even point in units and value. Determine the margin of safety in units at the budgeted volume. Calculate the annual sales volume required to be achieved if the company targets to earn an annual profit of RM400,450, and there is a 10% increase in variable cost per unit. Assume other costs remain the same. Assume that there is an increase in fixed selling and distribution overheads by RM10,000 per annum and a reduction of direct wages by 5% while other costs remain the same. Find the selling price per unit that needs to be set if the company wishes to maintain the existing budgeted profit.