Mega Sdn Bhd is a local producer and seller of an infrared device used to assist vehicles' driver in paying the tolls known as SmartBAG. This product is highly demanded in the market because it quickens the journey of the drivers. This product is being sold at RM300 per unit. The company is normally producing 1,200 units of SmartBAG per month which is at 80% of its maximum capacity. The costs per unit of SmartBAG are as follows: Direct material Direct labour Production overhead Selling overhead Administration overhead Total cost RM 60 52 40 20 8 180 The production and selling overhead are semi-variable costs. The variable portion are 25% and 30% of the costs respectively. The administration overhead cost is fixed in nature. Mega Sdn Bhd attempts to boost its net profit by utilising the excess capacity of the following month's production. The company receives an offer from Terusmaju Sdn Bhd to supply 500 units of SmartBAG at RM250 per unit. Variable selling expenses will not be incurred for this offer. Required: a Calculate the total opportunity cost if Mega Sdn Bhd sacrifices the regular sales to accept the order from Terusmaju Sdn Bhd. (3 marks) b. i. Compute the incremental profit/(loss) from the special order for the following independent situations