EBP Limited is a small firm involved in the production and saleof electronic business products. The company is well known for itsattention to quality and innovation. During the past 15 months, a new product has been underdevelopment that allows users handheld access to email and videoimages. EBP has been designing two models: Standard and Enhanced.Development costs have amounted to RM181,500 and RM262,500respectively. The total market demand for each model is expected to be 40,000units and management anticipate being able to obtain the followingmarket shares: Standard 25%; Enhanced 20%. EBP paying RM34,500 foran in-depth market study. Forecast the following data: Standard (RM) Enhanced (RM) Projected selling price 375 495 Production cost per unit:      Direct material 42 67.50      Direct labor 22.5 30      Variable overhead 36 48      Fixed overhead 54 72 Marketing and advertising per product line 195,000 300,000 Sales salaries per product line 85,500 85.500

Required: Calculate the per unit contribution margin for bothmodels.                                       Which of the data above should be ignored in making the productintroduction decision? For whatreason?                                                                                                              Prepare a financial analysis and determine which of the modelsshould be introduced.