B. JBETA CATERING is one of the top caterers in Melaka, offering catering service and cooking classes with professional chef. Since the pandemic Covid' 19 started, the shop received a few number of orders from the customers and the owner have started to do online cooking classes. Currently, the shop hires three (3) full time and two (2) part time workers to assist the shop operation. Besides, the shop also has two (2) instructors in-charge of their online cooking classes and marketing. The following list of costs incurred by the shop for the month of December 2021: Expenses Full time workers' salaries Cost RM2,800 per person Part time workers' salaries Instructors' salaries Foods supplies Depreciation on kitchen equipment Shop rental Electricity & Water Bill Business License Advertising RM1,600 per person (100% variable) RM1,700 per person (20% variable) RM2,500 RM1,200 per annum RM800 RM350 (10% variable) RM720 per annum RM200 RM250 Refreshment for the customer Below are the revenues for the shop during December 2021: Items Small wedding ceremony School event 'Tahlil' feast 150 registrations for online cooking classes Required: Compute the following for the month of December 2021: Total Variable Cost Amount (RM) RM3,000 RM1,500 RM1,000 RM120 per person i. ii. Total Fixed Cost iii. Total Profit (10 mark) (Total: 12 marks)