seperti berikut Afif Shauki's business has been booming lately and his company has decided to introduce a few new products including Aurora Super Pants: The pants can be manufactured via a labour-intensive production system or computer assisted manufacturing system. The company's research and development manager Firhani has recommended an introductory sales price of RM450. Selling expenses are estimated to be RM750,000 annually, plus RM30 for each unit sold. (Ignore income tax). The estimated manufacturing costs relating to the two methods are as follows: Sistem pengeluaran intensif buruh/ Labour-intensive production system RM84.00 Sistem pembuatan ber dibantu komputer/ Computer-assisted manufacturing system Bahan langsung RM75.00 seunit/ Direct material per unit Buruh langsung 0.8 DLH x RM135.00 RM108.00 0.5 DLH x RM180.00 RM90.00 seunit/ Direct labour per unit Overhed 0.8 DLH x RM90.00 RM72.00 0.5 DLH x RM90.00 RM45.00 pembolehubah seunit/ Variable overhead per unit Overhed tetap/ RM1,980,000 RM3,660,000 Fixed overhead Dikehendaki/ Required: a. Nyatakan anggaran titik pecah dalam jualan tahunan untuk 'Aurora Super Pants' dalam jualan unit tahunan untuk kedua-dua sistem bantuan buruhdan komputer. State the estimated break-even point in annual sales for Aurora Super Pants in annual unit sales for both labour-assisted and computer-assisted systems. Dikehendaki/Required: a. Nyatakan anggaran titik pecah dalam jualan tahunan untuk 'Aurora Super Pants' dalam jualan unit tahunan untuk kedua-dua sistem bantuan buruhdan komputer, State the estimated break-even point in annual sales for Aurora Super Pants in annual unit sales for both labour-assisted and computer-assisted systems b. Nyatakan jumlah jualan unit di mana syarikat itu akan acuh tak acuh yang mana satu daripada dua kaedah pembuatan dipilih. State the unit sales volume at which the company would be indifferent to which of the two manufacturing methods is chosen (10 markah/mar (5 markah/ma c. Bagaimanakah konsep leveraj operasi berkaitan dengan keputusan Afif dalam memilih kaedah pembuatan untuk digunakan? Berikan penjelasan ringkas. How does the concept of operating leverage relate to Afif's decision in choosing the manufacturing method to employ? Provide a brief explanation. (6 markah/mar d. Apakah faktor perniagaan lain (selain leveraj operasi) yang perlu dipertimbangkan oleh syarikat sebelum memilih kaedah pembuatan? (Petunjuk Terangka dua faktor secara ringkas) What are the other business factors (besides operating leverage) that the company should consider before selecting the manufacturing method? (Hint: Briefly explain two factors). (4 markah/man (Jumlah/Total: 25 markah/mark