Seaside Sdn bhd manufactures and sells a product called Atlas. For the year ended September 2019, the company has managed to produce and sells 30,000 units of Atlas. The following information relates to the production and sales of Atlas for the year ended 30 September 2019.Selling price per unitRM 70.00Variable cost per unit:Direct Material RM 20.00Direct LabourRM 15.00Direct ExpensesRM 10.00Annual fixed costRM 350,000The following changes are estimated for the year ended 30 September 2020.1.Increase in direct material to RM 25.00 per unit2.Increase in direct labour by RM 4.00 per unit3.Increase in direct expenses to RM13.50 per unit4.Increase in sales unit to 40,000 unitsDuring the year, the rental expenses increased by 10%. All other information remains unchanged

Required:(a)For the year ended 30thSeptember 2019, determine the:

i.Contribution per unit of Atlas

ii.Annual net profit of Seaside Sdn Bhd

iii.Break-evenpoint (in unitsand value) for Atlas

iv.Margin of safety (in unitsand value) for Atlas(show all workings)

(8marks)

(b)Based on the new changes on cost structure of Atlas,

calculate the followings for the year ended 30thSeptember 2020

i.Contribution per unit

ii.Break-evenpoint (in unit and value

iii.Margin of safety (in units