Question $1($CLO$2)$

Syarikat Mudah is a manufacturer of electronic gadgets. The company has provided the following information for the last fiscal year:

Selling Price per unit: RM$200$

Variable Cost per unit: RM$100$

Fixed Costs: RM$600,000$

Total Sales Revenue: RM$2,000,000$

Tax Rate: $30\%$

The company's management wants to conduct a comprehensive cost$-$volume$-$profit $($CVP$)$ analysis to assess the business's performance and make informed decisions.

Required:

a$)$ Calculate the company's total contribution margin and contribution margin ratio.

$(5$ marks$)$

b$)$ Determine the breakeven point in units and RM$.$

$(5$ marks$)$

c$)$ Calculate the company's profit before and after tax for the last fiscal year

$(5$ marks$)$

d$)$ The management is considering investing in new automation technology to reduce variable costs by $25\%.$ Calculate the new breakeven point in units and dollars after this cost reduction.

$(7$ marks$)$

e$)$ Analyse and explain the proposed automation technology's impact on the company's breakeven point and profitability.

$(3$ marks