Quartze Sdn Bhd is specializing in producing alarm clocks. It started its business five years ago. The following information is collected during the year of 2016:

1. Sales revenue were recorded at RM5,200,000. It was determined that the company was able to sell 100,000 units of the alarm clocks during the year.

2. The direct material cost and direct labour cost incurred were RM1,022,000 and RM570,000, respectively.

3. The company ascertained that the production overhead incurred during the year was RM720,000. Thirty percent (30%) of this overhead is considered to be fixed costs.

4. The administrative expenses were claimed to be RM560,000 and 20% of this amount is identified as variable costs.

5. The company also spent RM480,000 in terms of selling expenses. Sixty percent (60%) of these expenses are classified as fixed costs.

The manager of Quartze is keen to perform the cost-volume-profit (CVP) analysis in order to plan for the coming year. i. Calculate the break-even point in units and in sales value (RM) for Quartze Sdn Bhd. ii. Calculate the required sales in value for the company if the company has a target net profit of RM350,000. iii. The margin of safety (MOS) in units for the year has been determined to be 66,000 units. Interpret this figure.