Question $4$

Elite Sdn Bhd produces a special tumbler "MONPIKO" sold for RM$69$ per unit. The normal yearly production and sales for the tumblers are $10,000$ units. The following data consists of costs incurred during the year ended $2023$:

$\backslash$table$[[,$RM$],[$Material $(100\%$ variable$),60,000],[$Labour $(60\%$ variable$),70,000],[$Variable selling expenses,$18,000],[$Fixed selling expenses,$45,000],[$Fixed administrative expenses,$30,000]]$

Required:

a$)$ Compute the total variable cost per unit.

$(4$ marks$)$

b$)$ Compute break$-$even point in units and value.

$(8$ marks$)$

c$)$ Calculate the sales value if the company targets a profit of RM$60,000.$

$(4$ marks$)$

d$)$ Calculate the margin of safety in unit and value.

$(4$ marks$)$

$($Total: $20$ Marks$)$