1 Cityspec Sdn. Bhd. (CSB) makes sunglasses. Various types of sunglasses are produced in their factory. CSB provided the following information for last year: RM Raw materials purchases 350,000 Direct labor 175,000 Depreciation on factory equipment 38,000 Depreciation on factory building 29,000 Depreciation on headquarters building 23,000 Factory insurance 17,000 Property taxes: Factory 19,000 Headquarters 16,000 Utilities for factory 37,000 Utilities for sales office 3,000 Administrative salaries 224,000 Indirect labor salaries 149,000 Sales office salaries 66,000 Beginning balance, Raw materials 131,000 Beginning balance, WIP 145,000 Beginning balance, Finished goods 91,000 Ending balance, Raw materials 91,000 Ending balance, WIP 111,000 Ending balance, Finished goods 68,000 Last year, CSB completed 180,000 units. Sales revenue equaled RM1,972,000, and CSB paid a sales commission of 5% from sales to their sales agents