a) Syarikat Mini-Me Sdn. Bhd. produces component parts in photostat machine named TEX102. The company has a maximum capacity of 15,000 units a year. Below are the information on the budget cost for 6,000 units and 8,000 units. Unit output 6,000 units 8,000 units Item RM RM Direct Labour 12,000 16,000 Factory rental 14,000 14,000 Direct material 6,000 8,000 Factory overhead 9,000 10,000 Sales commission 1,200 1,600 Supervisor salary 6,600 6,600 Water and electricity 4,400 5,200 You are required to: i calculate the variable costs per unit and fixed cost using the high-low method for mixed cost. [4 marks] 11. prepare Flexible Budget for 10,000 units of production. Selling price per unit is RM12.00. [7 marks]