Milton Stationery Company produces and sells a verity of stationery products. Due to its profitable business operations, the company is considering to produce and sell a new product called digital pen. The selling price per unit for this product is RM25.00, and projected sales volume are 120,000 units. The costs information are as follows: RM8.50 per unit Direct material Direct labour RM6.00 per unit RM4.00 per unit Variable manufacturing overhead Selling expenses RM1.30 per unit plant and equipment RM192,000 RM276,000 Selling and administrative Required: (Consider each case independently) Calculate the break-even point in units and sales ringgit. ii The sound financial performance caused the company to be subjected to an income tax rate of 25%. How many units would Milton Stationery Company have to sell in order to earn an after-tax net income of RM195,000? If fixed costs by increased RM20,800 with other costs remain constant, compute the company's new break-even point in units. iv. The plant manager of the company estimates that the direct labour costs will increase to RM6.40 If the company sticks with old fixed costs, compute the break-even point by using the contribution margin ratio approach V What should be the selling price of a unit if the company wants a target profit of RM311,000 by selling 95,000 units