Super Giant Sdn. Bhd. produces and sells a product called TU. Below is the information extracted from the Statement of Comprehensive Income for the second half of 2016: Per unit (RM) Total (RM) Sales (30,000 units) 90 2,700,000 Less: variable cost 60 1,800,000 Contribution margin 30 900,000 600,000 Less: fixed cost Net profit 300,000 Required: (a) Calculate the contribution margin ratio. (4 marks) (b) Calculate the break-even point in unit and value. (8 marks) (c) Determine the margin of safety in quantity and ringgit. (2 marks) (d) Assume sales has increased by RM720,000 in the first half of 2017 and fixed cost is unchanged. Calculate the change in profit earned by the company. (6 marks) (e) Refer to the original information, assume the company expects to earn a minimum profit of RM145,000. Calculate the units required to be sold to achieve the target. (5 marks)