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QUESTION 2. (25 MARKS) Smart Technology Sdn. Bhd. has been manufacturing and selling electronic calculators since 2010. The management of the company is planning to improve its financial position in order to maintain its growth rate of the company. The data given below are related to the current year. Selling price per unit RM60.00 Annual sales volume (units) 132.000 Variable costs per unit (RM): Direct material 20.00 Direct labour 10.00 Manufacturing overhead 9.00 Selling expenses 3.00 Annual fixed costs (RM) Manufacturing overhead 404.000 A Selling and administrative 532.000 v Required: [Each question is to be treated independently) a. At the current operating level. identify the following: i. Break-even points (in units) ii. Margin of safety (in units) (4 marks) CONFIDENTIAL/3 FBA/PAS 13731APRIL2022 b. In order to boost sales. the marketing manager suggested a more aggressive promotional campaign to be carried out. This campaign would cost an additional RM16.000 per annutn. Detertnine the following: i. The new break-even point (in units) ii. The new net operating profits iii. The new margin of safety (in RM] (6 marks) c. The management team is in the process of preparing budgets for the coming year. From the feedback that they received. it is expected that the direct labour cost will increase by 5%. while variable selling cost and direct material cost will decrease by 4% and 2%. respectively. Assuming the total fixed costs remain at RM936.{)00. advise the company on the number of electronic calculators (in units) it should sell next year in order to break even. ( 5 marks) d. Referring to the situation in part (c) above. recomtnend the number of electronic calculator (in units) the company must sell next year in order to maintain current year's prot. (Omark) e, State FOUR (4) assumptions of (\"profit analysis. (4 marks l