32. Scentsual Sdn Bhd manufactures two types of perfumes; 10,500 units of Wangi and 8,000 units of Merbak. The management accountant, Encik Izzat has identified the following related cost drivers and expected use of cost drivers by each product. Activity Estimated Cost Driver Wangi Merbak Cost Pool Overhead Purchasing RM220,000 No of purchase 6,000 orders 7,750 orders orders Mixing RM135,000 No of mixing 10,000 hours 15,000 hours hours Testing RM88,000 No of inspection 750 times 650 times Packaging RM150,000 No of delivery 4,500 deliveries 3,500 and Delivery deliveries Calculate the overhead cost per unit using ABC method for Wangi. (Note: use two decimal places to calculate the cost driver rate) A. RM29.67 B. RM35.19 c. RM26.81 D. RM29.67 [2 mark)