ZACK Sdn Bhd manufactures one standard product, which sells at RM10.00. You are required to:
(a)	prepare from the data below, a break even and profit volume graph showing the results for the six months ending 30 April 2019 and to determine:
	(i)	the fixed cost;
	(ii)	the variable cost per unit;
	(iii)	the profit-volume ratio;
	(iv)	the break-even point;
		(2 marks)
	(v)	the margin of safety;

QUESTION 1

Month		Sales (units)	Profit/(Loss) (RM)
November		30,000	40,000
December		35,000	60,000
January		15,000	(20,000)
February		24,000	16,000
March		26,000	24,000
April		18,000	(8,000)
(b)	discuss the limitations of such a graph;
(d)	explain the use of relevant range in such a graph;