3 BBMC2513 MANAGEMENT ACCOUNTING Answer ALL THREE (3) questions. Question 1 (A) Daikan San. Bhd, which manufactures air conditioning units for the local and export markets has provided the following information related to one of its product, DK 1 1, for the month of April 2021: Production units 40.000 Sales units 38,000 Opening inventory units 1.000 Selling price per unit RM80 Direct material cost per unit RM10 Direct labour cost per unit RM6 Variable production overheads per unit RM4 Variable selling and distribution overheads per unit RM7 Fixed selling and distribution overheads RM350.000 The fixed production overheads are absorbed at the rate of RM20 per unit which is calculated based on a normal monthly activity of 44,000 units. The actual fixed production overheads are the same as the budgeted amount. Required