Seaside Son 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 unit RM 70.00 Variable cost per unit: Direct Material RM 20.00 Direct Labour RM 15.00 Direct Expenses RM 10.00 Annual fixed cost RM 350,000 The following changes are estimated for the year ended 30 September 2020. 1. Increase in direct material to RM 25.00 per unit 2. Increase in direct labour by RM 4.00 per unit 3. Increase in direct expenses to RM13.50 per unit 4. Increase in sales unit to 40,000 units During the year, the rental expenses increased by 10%. All other information remains unchanged Required: (a) For the year ended 30" September 2019, determine the: i. Contribution per unit of Atlas ii. Annual net profit of Seaside Son Bhd ii. Break-even point (in units and value) for Atlasiv. Margin of safety (in units and value) for Atlas (show all workings) (8 marks) (b) Based on the new changes on cost structure of Atlas, calculate the followings for the year ended 30" September 2020 i. Contribution per unit ii. Break-even point (in unit and value) iii. Margin of safety (in units) (8 marks) (c) List FOUR (4) assumptions of cost volume profit analysis. (4 marks)