Question Ref. No: $3514$

Enjin Vroom Sdn Bhd operates a factory at the Senawang Industrial Zone that manufacture micron filter for diesel engine. The data given below are for costs in year $2018$ for producing and selling $2600$ units of the micron filter. Currently, each micron filters been sold at RM$150.$

Direct labour RM $82000$

Direct materials RM $60000$

Variable manufacturing overhead RM $?$

Fixed manufacturing overhead RM $34000$

Variable selling & administrative costs RM $8300$

Fixed selling & administrative costs RM $12000$

a$)$ Given that the manufacturing cost per unit is RM$110,$ calculate the VARIABLE manufacturing overhead costs in year $2018.$ Format : $220000$

b$)$ Using the that you have calculated in part $($a$),$ compute the following:

i$.$ Total variable costs

Format : $750300$ii$.$ Total variable costs per unit Format : $400\mathrm{.}72$iii. Total costs Format : $608700$

c$)$ Based on the current selling price set by the company, calculate the following:

i$.$ Profit per unit for the sold micron filter.

Format : $28\mathrm{.}64$ii$.$ Contribution margin per unit of the micron filter Format : $47\mathrm{.}69$iii. Break$-$even sales amount Format : $937359$d$.$ Due to change of supplier, the direct materials cost has increased by $10\%.$ The company's new lean manufacturing practice has successfully reduced the fixed manufacturing overhead expenses by RM$10,000$ per year. Calculate the new breakeven units. Format : $754$