To solve this problem, we need to calculate the contribution margin per unit and the contribution margin ratio per unit. Here's how we do it:

1. Calculate the Contribution Margin:

The formula for the contribution margin is: $\text{Contribution Margin} = \text{Net Sales} - \text{Total Variable Costs}$ Given:

• Net Sales = RM36,500
• Total Variable Costs = RM22,500

$\text{Contribution Margin} = 36,500 - 22,500 = RM14,000$

2. Calculate the Contribution Margin Per Unit:

The contribution margin per unit is calculated as: $\text{Contribution Margin Per Unit} = \frac{\text{Contribution Margin}}{\text{Units Sold}}$ Given:

• Units Sold = 250

$\text{Contribution Margin Per Unit} = \frac{14,000}{250} = RM56$

3. Calculate the Contribution Margin Ratio:

The contribution margin ratio is calculated as: $\text{Contribution Margin Ratio} = \frac{\text{Contribution Margin}}{\text{Net Sales}} \times 100$ Substituting the values: $\text{Contribution Margin Ratio} = \frac{14,000}{36,500} \times 100 \approx 38.36\%$

Final Results:

1. Contribution Margin Per Unit = RM56
2. Contribution Margin Ratio = 38.36%

Would you like further clarifications or additional examples? Here are some follow-up questions to deepen understanding:

1. What is the significance of the contribution margin in decision-making?
2. How can the contribution margin ratio help evaluate a company's profitability?
3. How do fixed costs impact the breakeven point in this scenario?
4. What strategies can Anis use to improve the contribution margin?
5. If Anis increases the price per unit, how would that affect the contribution margin and ratio?

Tip: Always monitor the contribution margin ratio to ensure the product remains profitable, even when costs fluctuate.