B. Acik Bawang Nasi Lemak Enterprise (ABNLE) manufactures and sell a well-known spicy rendang nasi lemak. Each set of nasi lemak is wrapped in an exclusive bag which is also includes a serving of black coffee and a piece of curry puff. ABNLE incurred the following cost last year: Cost RM Cost RM Materials for nasi lemak 205,000 Salaries for sales staff 75,000 Materials for curry puff 102,000 Advertising 35,000 Materials for black coffee 80,000 Depreciation on the headquarters building 15,000 Wrapper and bag 75,000 Salary of the corporate receiptionist 30,000 Factory rent 20,000 Other administrative costs 120,000 Direct labour 89,000 Salary of the factory receiptionist 20,000 Factory utilities 6,800 Indirect labour in the factory 30,000 Supervisor in the factory 50,000 Depreciation on factory equipment 12,000 Sales commission 37,000

Required: a) Classify each of the above costs using the following table format. Please include total cost in each of the column. (10 marks) Product costs Period costs Costs Direct material RM Direct labour RM Manufacturing overhead RM Selling expenses RM Administrative expenses RM Materials for nasi lemak 205,000 Materials for curry puff Materials for black coffee Wrapper and bag Factory rent Direct labour Factory utilities Supervisor in the factory Salaries for sales staff Advertising Depreciation on the headquarters building Salary of the corporate receiptionist Other administrative costs Salary of the factory receiptionist Indirect labour in the factory Depreciation on factory equipment Sales commission TOTAL b) What was the total product costs for last year? (1 mark) c) What was the total period costs for last year? (1 mark) d) If 30,000 units were produced last year, what is the unit product cost? (2 marks) (Total: 20 Marks)