8. The management of Berkat Dari Rezqi Sdn. Bhd. (BDRSB) is analyzing the cost behaviour of the costs incurred in the Production Department. Costs incurred for the previous seven months in 2021 the department are as follows: Month Total manufacturing costs Unit produced (RM) June 8,765 89,575 July 8,760 89,575 August 8,875 89,895 September 8,836 89,524 October 8,902 90,124 November 8,935 91,185 December 8,895 90.160 The costs incurred in the department include direct materials, operator cost, rent expenses and other manufacturing cost. Direct material and operator cost are classified as variable costs, rent expenses are fixed costs and other manufacturing cost are mixed costs. The details of costs incurred in November are as follows: REQUIRED: Direct materials Operator cost 23,231 28,592 Rent expenses 2,000 Other manufacturing cost Total 37,362 91,185 i) Form the cost function (Y= a + bx) by using high-low method. (CLO3, C3) i) BDRSB planned to produce XXXX (9,000-10,000) units in January 2022. Calculate the total manufacturing cost for January 2022. (CLO3, C3) i) Form the cost function for each item and calculate other manufacturing cost for January 2022. (CLO3, C3) *substitute the XXXXXX with your own amount according to the range given Page 5 of 6