Question 2 Screen Ltd makes phone accessories and the following budget for the first half financial period: Selling price per unit RM 18 Variable production cost per unit RM 3.50 Fixed production costs RM 33,120 Fixed selling and administration costs RM 21,200 Sales 15,000 units (Jan-June) Calculate the following: a) The breakeven point (unit and value) and margin of safety (unit and value) for first half year