QUESTION 5 (25 MARKS: 60 MINUTES) Sungai Kulim Manufacturing Sdn Bhd reported the following data in March 2021:

Variable cost per unit sold	Fixed cost
Direct material	RM1.80
Direct labor	RM3.50
Factory overhead	RM15,000
Selling Expenses	RM0.50
Administrative Expenses	RM35,400

REQUIRED: a) Calculate the sales (in RM) that should be made in April 2021 to generate net income of RM27,300 if the selling price remains at RM10 per unit.