Q2. Bersatu Manufacturing Bhd. sells two types of products, Bag and shirt. The management accountant has prepared the following information for both products: Product Bag Shirt Selling Price (RM) 20 15 Fixed cost is RM 60,000 per month. Required: Variable Cost (RM) 10 6 Sales Unit (Units) 6,000 4,000 (a) Determine the break-even point based on the average contribution margin per unit for Bersatu Manufacturing Bhd. and calculate the break-even point in units and the value for Bag and Shirt. (5 marks) (b) How does activity-based management help service industry to reduce costs and become more efficient? (7 marks)