Syarikat Slm manufactures environmentally friendly food containers for use by domestic necessary to deal with the current uncertain local market. Here is the information for the year 2022. Cost schedule Variable Cost Per Unit Monthly Fixed Cost (RM) (RM) Manufacturing Costs: Manufacturing Overhead 25,000 Raw material 4 Administration and Sales M Direct Labor 8 Total @100 Manufacturing Overhead g Total g Egan atiq'ah_ has targeted sales in 2023 of RM550,000 (22,000 units of containers), or 10 percent more than sales in 2022. The selling price of containers is RMZS per unit, the same for both years. Required: (a) Prepare a contribution margin income statement for the year 2022. (b) Calculate iihi break-even point in units and ringgit for the year 2022 (c) 3an {ttiqah expects the sales target for 2023 to be achieved with the involvement of advertising spending of Rik/[10,000, and other costs remaining constant. What is the break-even point in sales RM for the year 2023 with the involvement of this advertising spend? (d) Refer back to the original information. Assuming direct labor costs can be reduced by RM2 per unit due to increased efciency in the use of existing machines, what is the new break-even point for the year 2023 in units and RM