Sutera Business Sdn Bhd has recorded sales of $250,000$ units at RM$12$ in the financial year $2022.$ The operating costs of Sutera Business Sdn Bhd are as follows:

$$ Operating Variable cost

$$ Fixed Operating cost

RM$4\mathrm{.}00/$per unit RM$750,000$

During the period, Sutera Business Sdn Bhd paid a loan interest of RM$125000.$ The equity of Sutera Business Sdn Bhd is shown below:

$5000$ units of preferred shares with annual dividend of RMS$/$unit$.$

$15000$ ordinary shares issued.

$$ Earnings are subject to a tax of $28$ percent.

As per the above information, you are required to:

i$)$ Calculate the BEP in units and RM for Sutera Business Sdn Bhd$.(5$ Marks$)$

ii$)$ Calculate the Earnings per share at the current sales level $(3$ Marks$)$

iii$)$ Calculate the earnings per share if sales increase by $10\%(3$ Marks$)$

iv$)$ Calculate the Degree of Operating Leverage at current sales level. $(3$ Marks$)$

v$)$ Calculate the Degree of Financial Leverage at current sales level. $(3$ Marks$)$

vi$)$ Calculate the Degree of Total Leverage at current sales level. $(3$ Marks$)$

b$.$ Azam Berhad is a home improvement retailer. The company financial structure as follow where the company have a short$-$term debt of RM$400000$; account payable RM$100000$; long term debt RM$2000000$ and owners' equity of RM$1500000.$ Calculate the interest$$ bearing debt ratio of Azam Berhad for their present capital structure.