Q2 Sangkar Biru Sdn Bhd makes small bird houses that sells at RM32.00 each. The company's level of production and sales is 145,000 units. The company has a pre-tax income of RM1,620,450. In addition to RM530,500 of fixed manufacturing overhead and RM169,050 of fixed administrative expenses, the following per unit costs as in Table Q2 have been determined for each bird house. Table Q2: Cost Information for One Unit Bird House (ii) Amount Cost Item (RM) Direct material 8.00 Direct labour 4.00 Variable manufacturing overhead 1.80 Variable selling expense 2.20 Total variable cost 16.00 (a) Calculate the break even point in units of the bird houses. (b) (c) Determine Sangkar Biru's margin of safety. (i) (ii) in units. in percentage. Compute : (i) The company's degree of operating leverage. The percentage of increase in income when sales increase by 20 percent.