Batch Cost Ltd undertakes to supply 1,000 assemblies per month for the months of January and February 2021. Every month, a batch order is opened against which Materials and Labour Cost is booked at actuals. Labourers are paid at RM 2 per hour. Overheads are levied at a rate per labour hour. The unit Selling Price is fixed at RM 15. From the following data, prepare the profit per unit of each batch order and the overall position of the order for 2,000 units Material Batch Output Month Total Labour Total OH for Hours for the the month month Labour Cost Cost RM 2,500 RM 6,250 4,000 RM 12,000 January | 1,250 units RM 9,000 4,500 RM 3000 February 1,500 units RM 9,000