Wonder Network Sdn. Bhd. operates a chain of software store that sells different type of antivirus software with identical unit cost and selling prices. Wonder Network Sdn. Bhd. is considering opening a new store at the shopping mall that is going to open at Petaling Jaya soon. The expected revenue and cost are shown below. [Wonder Network Sdn. Bhd. menjalankan rangkaian kedai perisian yang mempunyai pelbagai jenis perisian antivirus dengan kos seunit dan harga jualan yang sama. Wonder Network Sdn. Bhd. sedang mempertimbangkan untuk membuka rangkaian kedai baharu di sebuah pasaraya yang akan dibuka di Petaling Jaya tidak lama lagi. Jangkaan hasil dan kos ditunjukkan seperti di bawah.] Table 1: Variable Costs Per Unit (Jadual 1: Kos-kos Berubah Per Unit) Variable Cost Per Unit Selling Price RM80.00 Cost of Software RM16.00 Sales Commission RM4.00 Table 2: Annual Total Fixed Costs (Jadual 2: Jumlah kos-kos Tetap Tahunan) Fixed Costs Wages and Salaries RM20,000.00 Rental RM12,000.00 Other Fixed Costs RM6,000.00 (d) If 2,500 units of software are sold, calculate the store's operating profit/(loss). Jika 2,500 unit perisian dijual, hitungkan keuntungan/ (kerugian) operasi yang akan diperolehi oleh syarikat tersebut.) (3 Marks/ Markah) (e) Assume that 3,700 units of software are sold for the first year of the company's operation. Calculate the margin of safety (in unit and revenue) and degree of leverage for the company. Andaikan 3,700 unit perisisan dijual bagi tahun pertama operasi syarikat. hitungkan margin keuntungan (dalam unit dan hasil) dan 'degree of leverage' untuk syarikat.] (4 Marks/ Markah) (1) Explain TWO (2) qualitative factors that need to be considered by the company pertaining to the new store before starting its business. [Terangkan DUA (2) faktor kualitatif yang perlu dipertimbangkan oleh syarikat berkaitan dengan kedai baharunya sebelum memulakan perniagaan.) (2 Marks/ Markah)