QUESTION 1 White Pink Sdn Bhd makes only one product which is sold through agents who receive a commission of 5% on selling price. The following information relates to the budgeted cost and sales for the year ended 31 December 2021 by White Pink Sdn Bhd: Selling price per unit RM20 Direct material cost per unit RM5 Direct Labour cost per unit RM3 Variable selling overhead (sales commission) 5% of selling price Fixed selling overhead RM 26,000 Fixed administration overhead RM 10,000 Production Overhead RM108,000 Sales 16,000 units Additional information (1) The production overhead in the table above includes both variable and fixed element and are absorbed on a cost per unit basis. A production overhead cost amounting to RM108,000 is at a capacity level of 16,000 units. While a productie overhead cost amounting to RM120,000 is at a maximum capacity level of 20,000 units. a. Required: Contribution per unit and contribution sales ratio cls ratio. (2 marks) b. The break-even point in units and value. (2 marks) c. Determine the target profit at a sales units of 16,000 for each of the following alternative strategies separately: 0 Reduce selling price by 10% (4 marks) (i) Spend RM1,000 on special advertising (4 marks) (1) Reduce selling price by 10% and spend RM1,000 on special advertising (4 marks)