C. Excellent Sdn Bhd produces and sells four types of products that are E01, E02, E03 and E04. The following information is related to the anticipated demand of the products: Product Demand Sales Direct Cost Per Unit Direct Variable (Units) Revenue Material Labour Overhead (RM) (RM) (RM) (RM) E01 6,000 138,000 6.00 5.00 3.50 E02 9,000 270,000 7.00 5.80 3.75 E03 11,000 165,000 4.00 3.00 2.50 E04 13,000 325,000 5.00 4.00 2.00 Additional information: i. The direct material cost is RM2.00 per kg. The total available amount of materials is 105,000 kg. ii. The direct labour rate is RM8.00 per hour. The total available direct labour hour is 20,000 hours. iii. The sales promoter will earn a 10% commission of the selling price for each product sold. iv. The annual fixed costs are as follows: Fixed production overhead RM90,000 Fixed administration and selling expenses RM110,000 Required: a. Calculate the shortage or excess of direct material and direct labour hours. b. Decide on the optimum sales mix to be produced by Excellent Sdn Bhd. C. Suggest to the management of Excellent Sdn Bhd on the net profit of the company based on your answer in part (b).