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Sales 1,800,000 Direct Materials 430,000 Direct Labor 360,000 Manufacturing overhead - variable 380,000 Manufacturing overhead - fixed 280,000 Selling expenses - variable 70.000 Selling expenses - fixed 65,000 Administrative expenses - variable 20,000 Administrative expenses - fixed 60,000 uired: Prepare a CVP income statement for 2019 based on the estimates above. (8 marks) i) Compute the break - even point in units and dollars. (6 marks) i) How many units they should produce if they have Target profit of RM45,000? (6 marks) v) Explain the meaning of contribution margin and how cost-volume-profit analysis can assist