(Question 1) Oceania Sdn. Bhd. manufactures and selles a product called Atlantic. For the year ended 30 April 2020, the company managed to produce and sell 30,000 unit of Atlantic. The following information relates to the production and sales of Atlantc for the year ended 30 April 2020: RM70 Selling price per unit Variable cost per unit: Direct material Direct labour Direct expenses Annual fixed cost RM20 RM 15 RM10 RM350,000 Required: (a) Calculate the following: i. Break-even point in units and value for Atlantic. (5 marks) ii. Margin of safety in units and value for Atlantic. (5 marks) iii. Annual net profit of Oceania Sdn. Bhd