To enable learners to utilise the Cost Volume Profit analysis in making informed decisions and cost-effective actions related to the products or services the business sells. REQUIREMENT: Cost Volume profit analysis Question Dalila Manufacturing Berhad (DMB) is suffering from the global economic effects for its main product. The product is sold in supermarkets throughout Malaysia. The following table shows the results of DMB's operations for 2021. Sales (12,500 units @ $84) Variable costs (12,500 units @ $63) Contribution margin Fixed costs Operating profit (loss) Required: $1,050,000 787,500 262,500 296,100 ($33,600)