Pacific Ocean Sdn. Bhd. Statement of Comprehensive Income for the Year Ended 31 December 2019 Sales Less: Cost of Goods Sold Direct materials Direct labour Manufacturing overheads Gross profit Less: Fixed costs Selling and distribution costs Administrative costs Net Profit *The units of production and sold are 25,000 units RM RM 300,000 100,000 75,000 25,000 (200,000) 100,000 25,000 20,000 (45,000) 55,000 Required: 1. Based on the above data, calculate the following: a. Contribution margin per unit. b. Contribution to sales ratio. C. Break-even point in units. d. Break-even point in value. 2. If Pacific Ocean Sdn. Bhd. wishes to earn a target profit of RM 45,000 for the next 2. If Pacific Ocean Sdn. Bhd. wishes to earn a target profit of RM 45,000 for the next accounting period, how many units of products should be produced and sold? 3. Based on the answer in (2) above, calculate the new break-even point in value. 4. If Pacific Ocean Sdn. Bhd. wishes to earn a profit after tax of RM45,000 at 24% tax rate, how many units of products should be produced and sold in value? (Round up to nearest whole number) [22 marks]