Break-even point exercise (1) ABC Sdn Bhd manufactures a single product called the Delta. The following data is available for 2021 from the accounting records of ABC Sdn Bhd: Units produced 20,000 Units of closing inventory 4,000 Selling price per unit RM20 Manufacturing costs: Direct materials (per unit) RM 4 Direct labour (per unit) RM 2 Variable overhead (per unit) RM1 Fixed overhead (total) RM 60,000 Selling and Administrative expenses: Variable (per unit) RM 3 Fixed (per unit) RM 40,000 Required: (a) Calculate the variable costing per unit? (b) Calculate the Total variable cost? (b) Calculate the Total fix cost? (c) Calculate the ABC Sdn Bhd profit or loss in 2021? (d) Calculate the Break-even point for ABC Sdn Bhd in 2021