RST Ltd. is a shoe manufacturer with good quality and a large selection of models. It has more than 20 years of experience in the industry, employing more than 100 shoe workers. The following information relates to RST Ltd.: Fixed cost per year Selling price per unit Variable manufacturing overhead per unit Raw materials per unit Direct labour cost per unit Sales RM250,000 RM100 RM15 RM5 RM30 10,000 units (a) Calculate the contribution per unit, break-even point in units, and the profit obtained if 10,000 units are sold. In your own words, justify with details in your calculation steps. (10 marks) (b) If the fixed cost is increased to RM340,000, variable manufacturing overhead per unit is decreased to RM8 and the selling price is decreased by RM40, other things remain unchanged, calculate the new contribution per unit and the new break-even point in units and in value. In your own words, justify with details in your calculation steps. (15 marks) (c) Would you like to have a higher or lower break-even point? Why? (5 marks) (d) It is crucial that you know the amount it takes to break even financially to keep your business going. If you fail to achieve the break-even, what do you think should be done to improve the situation. (20 marks)