The following information relates to the budgeted cost and sales for the year ended 31 December 2018 by Justice League Sdn Bhd: Selling price per unit Variable production cost per unit Sales Commission Fixed production cost Fixed selling and administration cost Sales RM11.60 RM3.40 5% of selling price RM430,500 RM198,150 90,000 units Required:k Calculate the following: (a) Contribution per unit (b) The break-even point in units and value. (c) The profit or loss arising if the units sold are: (i) 80,000 units (ii) 110,000 units (d) The number of units to be sold if the target profit is RM25,000. (e) The new break-even point if the management decide to boost sales by increasing the advertising expenses by RM15,000. (f) The new target profit if sales commission is calculated based on 6% of selling price and the company wants to an output level of 100,000 units