Santa Lois Sdn Bhd just started business with its first batch of Product Sosy. The company is in the process of preparing its current year budget. Product Sosy is sold at RM70 per unit and its budgeted income statement for the current year is shown below: RM a. Sales Cost of sales: b. Required: C. Direct material Direct labour Variable overhead Fixed overhead Gross Profit Selling and administration Variable Fixed Operating net profit 170,000 140,000 60,000 120.000 50,000 98,400 Note: All units produced are expected to be fully sold. Direct material and direct labour are treated as variable costs. RM 700,000 490,000 210,000 148,400 61,600 Calculate the break-even point in units and in value for Santa Lois Sdn Bhd. (Show all workings) Determine the margin of safety in units. Explain the significance of this figure to the management. If the company wishes a target net profit of RM100,800 while maintaining the current selling price and costs, find the new units of Product Sosy to be produced.