A company produces a single product and uses a standard absorption costing system. The production department budgets for the next period include the following: Production output 1,000 units Direct labour per unit 4 hours @ RM12 per hour Fixed overheads RM24,000 Fixed production overheads are absorbed on the basis of standard direct labour hours. The actual results for the period were as follows: Production output Direct labour per unit Fixed overheads 1,125 units 4,800 hours at a total cost of RM56,000 (includes 400 hours idle time caused by machine breakdown) RM22,400