An assembly plant assembles 6000 laptops per year and operating at 75% of its capacity. Currently, the annual sales return is RM 10 million. The fixed cost of the plant is RM 5 million, and variable cost is RM 1000 per unit. If the plant fully utilises the assembly capacity, they would produce 8000 laptops per year. However, the fixed cost would increased 40%, while the variable cost reduced 10%. The assembly plant management considers the following plans: Plan 1: Maintain the current operation at 75% capacity, or Plan 2: Operate the plant at full capacity. a. As an industrial engineer, what is your suggestion to the management? Give the reasons for your answer by showing appropriate calculation. b. b. Due to the competition, the sales unit propose to give 10% discount from the selling price if the management implemented Plan B. Evaluate this proposal compared with Plan 1