Question 2 [Soalan 2] Adi and Ah Long works in a bakery shop which selling cupcakes and muffins. Each muffin is sold at RM3.50 per piece and cupcake is sold at RM2.70 per piece. The owner of bakery shops asks Adi and Ah Long to provide breakeven analysis for his bakery shop. The following information are provided: [Adi dan Ah Long bekerja di kedai roti yang menjual kek cawan dan muffin. Muffin dijual pada harga RM3.50 sebiji dan kek cawan dijual pada harga RM2.70 sebiji. Pemilik kedai roti meminta Adi dan Ah Long menyediakan analisis pulang modal bagi perniagaan kedai roti beliau. Maklumat seperti berikut disediakan:] Cost components Direct Material Direct Labor @ RM25 per hour Fixed Cost Production Unit Unit Sold Muffin RM1.25/unit 0.5 hours per 50 units RM400 per month 10,000 units 9,500 units Cupcake RM0.85/unit 0.5 hours per 50 units 10,000 units 10,000 units Required: [Dikehendaki:] i) Calculate the breakeven point in unit (quantity) and sales (RM) for muffins and cupcakes. [Hitungkan titik pulang modal dalam unit (kuantiti) dan jualan (RM) bagi muffin dan kek cawan.] (4 marks / markah) ii) Calculate the targeted profit to be achieved if the owner expects to sell the muffins for 750 units and 1000 units for cupcakes. [Hitungkan jangkaan keuntungan yang akan dicapai jika pemilik menganggarkan untuk menjual 750 biji muffin dan 1000 biji kek cawan.] iii) Calculate the total sales for muffins and cupcakes. [Hitungkan jumlah jualan bagi muffin dan kek cawan.] (6 marks / markah) (4 marks / markah) iv) Explain the term of contribution margin. [Terangkan tentang istilah margin keuntungan awalan.] (2 marks/markah) v) Provide reason on the need to sufficient fixed cost. [Berikan sebab kepada keperluan kos tetap yang mencukupi.] (4 marks/markah) vi) Explain the limitations of the cost volume profit analysis to the organization. [Terangkan kekangan analisis biaya kos dan untung kepada organisasi.] (5 marks / markah)