Links Berhad produces a single product and has prepared the following budgeted information concerning total costs: RM'000 Administration overhead 90 (100% fixed) Selling and distribution overhead 210(50% fixed; 50% variable) Production overhead 220 (30% fixed; 70% variable) Direct labour costs 450 (40% fixed; 60% variable) You are informed that: The budgeted figures above are based on the production and sale of 5,200 units. This is equal to 65% ofproduction capacity. The budgeted selling price is RM450 per unit. There are no opening or closing stocks. Required: a) Calculate the contribution per unit. (6 marks) b) Prepare a marginal costing statement to show the profit at the budgeted level of production and sales. (4 marks c) Calculate the breakeven point in units and in sales value. (6 marks d) An enquiry from Recal Berhad offering to pay RM238 per unit would utilise the spare production capacity. The only extra costs that would be involved would be in respect of variable costs. Should this offer be accepted or rejected? Discuss. (4 marks