NurLite Sdn. Bhd., a manufacturer of high-quality led lights has achieved steady growth over the last 5 years. Nevertheless, having intense competition has led Madam Nur, the CEO, planning an aggressive campaign next year to increase the companys present growth. The companys accountant has presented Madam Nur with the following data for the year 2020, for next years advertising campaign.

(i) Solve the contribution margin per unit for a led light.

(ii) Solve the break-even point in the unit.

(iii) Solve the break-even sales revenue.

(iv) Solve the margin of safety in Ringgit Malaysia.

(v) Madam Nur believes that to attain the sales target in the year 2021, the company must incur an additional selling expenses of RM12,000 for advertising in 2021. All other costs remain constant. Estimate the break-even point in Ringgit Malaysia if the company spends additional RM12,000 in advertising.

RM 9 5 + 18 Variables ('ost Direct labor pot ledlight Direct Malesial Variabk Overhead Variable cost per kedlight Fixed cost Manul'acturing Selling Administrative Tolallised cost 25.000 10.000 75.000 140.000 Selling price per lliylits Espelled sales, 2020 (25.000 ledlights) 30 600.000