2. Rainbow Sdn Bhd's most recent contribution format income statement is presented below: Sales Variable expenses Contribution margin Fixed expenses Net operating loss RM 75,000 45,000 30,000 36,000 (6000) Rainbow Sdn Bhd sells its only product at RM15 per unit. There were no beginning or ending inventories. Required: a. Compute the Rainbow Sdn Bhd's break-even point in units sold. (3 marks) b. Compute the total variable expenses at the break-even point. (2 marks) c. How many units would have to be sold to earn a target profit of RM9,000? (2 marks) d. The sales manager is convinced that a RM6,000 increase in the advertising budget would increase total sales by RM25,000. Would you advise the increased advertising outlay? (2 marks) e. Discuss the practical contributions of conducting cost-volume profit analysis. In other words, how does cost-volume profit analysis help managers make operational or business decisions? (4 marks)