please solve question (b), tq

Group Assignment Questions My Coffee Sdn. Bhd. (My Coffee) has just started its business in the beginning of year 2021. MyCoffee sells one size cup of black coffee. The income statement for MyCoffee presented below shows the operating results for the fiscal year just ended 2021. MyCoffee had sold 45,000 cups of coffee during that year. My Coffee Sdn Bhd Income Statement for the year ended 2021 RM RM Revenues 360.000 Variable costs: Direct material 90,000 Direct labour 18,000 Variable overheads 9,000 117,000 Contribution margin 243,000 Fixed costs: Marketing 45,000 Administration 18.000 63.000 Net Profit 180.000 In the just concluded strategic planning meeting, the owner is discussing with the team to introduce a two proposals to maximise the profit of MyCoffee for the following year in view of the recent pandemic situation. As the marketing manager is unsure on the uses of cost-volume-profit analysis in short term decision making process, you are appointed as the management accountant to provide the necessary management accounting information in his pursuit of the two proposals introduced as follows: Proposal 1: Implement the services of Grab-Food delivery with an estimated sales volume (number of cups of coffee) increase of 10% for next year and the selling price and cost behaviour patterns are expected to remain the same. Proposal 2: The selling price per cup of coffee will be reduced 10% next year to boost sales. However, the current supplier is increasing its coffee bean price by RM16 per kg. Each kilogram of coffee bean makes 40 cups of coffee. Other costs remain unchanged. Required: (a) (6) Under proposal 1, compute the net profit of MyCoffee for next year. (6 marks) Under Proposal 2, compute the number of cups of coffee to be sold next year in order to earn a net profit of RM180,000 (6 marks)