QUESTION 2 (15 MARKS) Mall Sdn Bhd produces a single spare part for trains. The statement of profit or loss for November 2021 is as follows: RM'000 RM'000 1,280 360 320 80 Sales (20,000 units) Direct costs: Direct material Direct labour Direct expenses Overheads: Production Administration Selling Net loss 200 160 181 1,301 21 (ii) Additional information: (0) All the direct costs are variable with production. The production overhead figure includes RM80,000 fixed costs. The remaining production overheads vary with production. (iii) All the administration overheads are fixed (iv) Variable selling overheads are incurred at the rate of RM6 per unit. The remaining selling overheads are fixed. Required: (a) Determine the break-even point in unit and sales value. Show your workings. (7 marks) (b) The company has set a target profit of RM24,000 for next month. The financial manager has suggested two ways to achieve this target profit