Classy Wash Sdn Bhd manufactures natural soaps which are Herbs Soap, Fruity Soap and Floral Soap. The following table shows the budgeted production and sales of the products for a month: Budgeted Production Selling Price/unit Production costs: Direct Material Direct Labour Total Production Overhead Herbs Fruity Floral 8,000 units 11,000 units 14,000 units RM RM RM 14.00 11.00 17.50 2.50 2.00 3.00 6.00 4.50 9.00 2.50 2.15 3.25 Due to the current pandemic situation, the company could not obtain the usual amount of raw materials and only some percentage of total workers could come to work according to government regulation. Therefore, the supply of the raw material is restricted to 168,500 kilograms and the available working labour hour is only 37,000 hours. The cost of direct material is RM0.50 per kilogram and direct labour rate is RM6 per hour. Variable production overhead is absorbed based on labour hour whereas the fixed production overhead is absorbed based on production units. Total budgeted fixed production overhead cost is RM33,000. The fixed selling and administration expenses are expected to be RM60,000 per year. Required: a. Calculate any shortage or surplus of direct material and direct labour. (Show all relevant workings) b. (3 marks) Advise the company on the optimal production mix to be produced based on the limiting factor determined in (a) above. (10 marks) C. Determine the amount of net profit that can be derived by the company if the production mix in part (b) above is applied. d. (2 marks) Outline FOUR (4) important steps in determining the profitable products mix if there are limited resources in production. (4 marks) (Total: 19 marks)