Fitty Sdn Bhd runs a training centre in Shah Alam. The firm charges RM200 per participant. The estimated fixed cost of Fitty Sdn Bhd the period is RM80,000. The variable costs per participant is expected to be RM120. The variable costs consist of printed materials , stationery and refreshments. As the Consultant of Fitty Sdn Bhd, find out the following information: a) CALCULATE the number of participants needed to break even (in unit and in RM). (3 marks) b) CALCULATE the number of participants that they must have to earn a profit of RM40,000. (2 marks) c) CALCULATE the profit earned if 1,200 participants are trained in the period. (3 marks) d) CALCULATE the fees that Fitty Sdn Bhd should charge if the firm wants to earn a profit of RM40,000 from 1,200 participants, and all the costs remain as stated. (2 marks)