Page Marker Inc. distributes a single product. The companys sales and expenses for the last month is as follow:

	Total RM	Per Unit RM
Sales Variable expenses Contribution margin Fixed expenses Net operating income	450,000 180,000 270,000 216,000 54,000	30 12 18

a. What is the monthly break-even point in units and in sales value?

b. How many units would have to be sold each month to earn a target profit of RM90,000?

c. If sales increase by RM50,000 per month and there is no change in fixed expenses, by how much would you expect monthly net operating income to increase? Hint: use CM ratio.