QUESTION 1 (20 MARKS) A. Rotrade Sdn Bhd runs a training centre for traders. Rotrade offers seminar for traders to learn about trading techniques including forex, market share and futures commodities products. The firm charges RM3,000 per participant. The estimated fixed cost of for the period is RM150,000. The variable cost per participant is expected to be RM1,800. The variable costs consist of software trading indicators, subscription to trading platform, printed materials, stationery and refreshments. You are required to calculate: i) The unit contribution margin (3 marks) ii) BEP in unit using Contribution Margin Method (CMM) (4 marks) iii) The profit earned if 163 participants are trained in the period. (4 marks) B. Explain the difference between the economist Cost-Volume-Profit (CVP) analysis model and the accountant CVP analysis model. (6 marks) C. The Mathematical Equation Method and Contribution Margin Method is a method used to calculate Break-Even Point (BEP) for a single product. Is there any different in the calculated amount of BEP between the two (2) methods? Justify your answer. (3 marks)