B. Yummy Bakery is a small business owned by Puan Anilza operated in Lumut, Perak producing cakes and buns. The owner wants to expand the business at Pangkor Island due to high demand during festive seasons and school holidays. Thus, to open a new branch, they need to understand in detail the following costs involved for the business. Butter in producing cakes. Electricity and water bills for production of cake and buns. Cashier's salaries at the bakery shop. Depreciation of ovens. Hire of special mixer. Brown and caster sugar in making cakes and buns. Baker's salary based on unit produce Vanilla essence in making cakes and buns. Depreciation of refrigerator and chiller Advertising cost. Required: Identify two (2) suitable cost unit for cakes producing by Yummy Bakery. (2 mark) Classify the costs incurred in Yummy Bakery according to appropriate cost behaviour (fixed, variable and semi variable cost). (5 marks) (Total: 12 marks)