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Q2 Anggun Jaya is a manufacturer of organic based "Durian Belanda"juice. The company is currently operating at almost 100% capacity, with production of 160,000 bottles of juice per year. Table Q1 below, shows the product prices, product costs and operational expense incurred in year 2018. Table Q1 : Cost information Item RM RM Sales price per unit (2 litre) 85 Variable costs per unit : Direct materials 35 Direct labour 13 Factory overhead 16 Total Variable Cost per unit 64 Fixed costs per year Factory overhead 150,000 Sales and administration 280,000 Total Fixed Costs 430,000 The management of Anggun Jaya has decided to maintain the selling price per unit of the organic juice product in 2019 and are considering two alternatives that will permit an increase in unit sales and operation capacity in 2019. However each alternative will have different effects on the costs. Alternative 1 : A plant expansion that will increase the fixed cost factory overhead per year by 15 percent and decrease variable cost per unit by RM3. Alternative 2 : Changing the production process that will increase variable cost per unit by RM 2 and decrease fixed cost factory overhead per year by 5 percent.L (a) Determine : (i) the break even sales in units if the management decides to choose alternaive 1 (7 marks) (ii) the break even sales in units if the management decides to choose alternative 2 (7 marks) (iii) the amount of sales in units for 2019 under each of the alternatives if profit of RM5,000,000 is to be realized. (7 marks) (b) Based on the above datas, recommend with reasons the best course of action that the management of Anggun Jaya should take. (4 mark)