Nina Company make Racks and has supplied the following figures. Output 10'000 racks Total Fixed Cost RM100'000 Selling Price Per Rack RM75 Variable Costs Per Rack: Materials RM13 Component Parts RM6 Labour RM16 (a) Calculate the break even point in units and in sales revenue. Nina is considering increasing output to 12,000 racks and estimates that (b) the cost of materials per unit will be reduced to RM11. Calculate the new break-even point in units and in sales revenue