Question 4 The Income statement provided by Syarikat Maju Cemerlang Sdn. Bhd. using the contribution margin method for January 2021 based on 45,000 units of sales are as follows: RM RM Sales 121,500 Less Variable cost : Variable manufacturing overhead 22,800 Sales and administration 32,400 Total variable cost 55,200 Contribution Margin 66,300 Less Fixed cost: Fixed manufacturing overhead Fixed sales and Administration 34,800 9,600 44,400 21,900 Total fixed cost Net profit Sadid Motor Sdn. Bhd. want to buy 6,000 units of bulbs from Syarikat Maju Cemerlang Sdn. Bhd. The order will not increase the cost of sales and administration of Syarikat Maju Cemerlang Sdn. Bhd. Syarikat Maju Cemerlang Sdn. Bhd. has the idle capacity that can be used to make the bulbs reservation. Sadid Motor Sdn. Bhd. offering a price of RM1.80 per bulb unit made while the usual price that sold by Syarikat Maju Cemerlang Sdn. Bhd. is RM2.70 per unit. You are required to advice Maju Cemerlang Sdn. Bhd whether or not to accept special orders. (Answer = accept the order, increase profit RM7,760)