Weather Guard Windows Bhd is in the process of setting target price on its newly designed tinted window. Cost data relating to the window at a budgeted volume of 4,000 units are as follows. Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses Per Unit (RM) Total (RM) 100 70 20 120,000 10 10 102,000 Weather Guard Windows Bhd uses cost-plus pricing methods that are designed to provide the company with 30% ROI on its tinted window line. A total of RM700,000 in assets is committed to production of the new tinted window. A similar tinted window is selling for RM320 in the market. Required: (a) Compute the sales revenue of the window under variable-cost pricing to realise the desired profit. Identify any cost gap occurred.. (b) Due to competitive market for the tinted window, budgeted volume estimate to be 3,000 units. Compute the sales revenue of the window under variable-cost pricing to realise the desired profit. Identify any cost gap occurred