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