Newlights makes decorative lightbulbs for festivals. The firm's fixed costs amount to RM4,500 per month. The materials for each lightbulb are imported and cost RM31 per lightbulb. Only part-time workers, who work for hourly rates, are employed to assemble these lights. These part-time workers are paid RM28 per hour, and each light takes 30 minutes to assemble. The lightbulbs are sold to retail outlets for RM90 each. Newlights sells 150 lightbulbs each month. Required: a. Calculate the breakeven point in units sold and total sales). Start typing here b. Find the margin of safety.. Start typing here c. Newlight wishes to shift to a new location that offers sophisticated automation options. The fixed costs will increase to RM6,000 per month. However, the new location provides opportunities to automate the assembly line, as such, each part-time employee is able to assemble four light bulbs per hour. The material costs per lightbulb remain unchanged. Compute the new breakeven point in units and sales. Should Newlights shift to this new location? Justify your answer. Start typing here d. Mark Spender, a production engineer at Newlights, has an interesting perspective. He opines that Newlights should just focus on maximising production. He also mentions that since fixed costs, such as factory rent, would be spread over more units, this strategy would lead to lower costs per unit and reduce the number of units required to breakeven. Do you agree with Mark's idea that maximising production will lower the breakeven point? You must justify your stance. Start typing here (6+2+4+4 -16 marks)