Question 1 Setia Sdn. Bhd. Manufactures and sells a product called Aeropod. For the year ended 31 December 2020. The company managed to produce and sells 30,000 units of Aeropod. The following information relates to the production and sales of Aeropod for the year ended 31 December 2020: Selling price per unit RM70 Variable cost per unit: Direct material RM20 Direct labour RM15 Direct expenses RM10 Annual fixed cost RM350,000 Required: (a) Calculate the following: i. Break-even point in units and value for Aeropod. (5 marks) ii. Margin of safety in units and value for Aeropod. (5 marks) ii. Annual net profit of Setia Sdn. Bhd. (5 marks) (b) The following changes are estimated for the year ended 31 December 2020: Increase in direct material to RM25 per unit. Increase in direct labour by RM4 per unit. Increase in direct expenses to RM13 per unit. Decrease in selling price to RM65. All other remain unchanged. Based on the new changes on the costs structure of Aeropod, calculate the following: i. Break-even point in units and value for Aeropod. (5 marks) ii. Numbers of unit to be sold in order to achieve company's net profit by RM200,000