Colin San. Bhd. manufactures and sells a single product, the Lava, details of which are as follows: Per unit RM Selling price 25.00 Direct materials 6.20 Direct labour 5.10 Variable production overheads 1.20 12.50 I The annual fixed production overheads are budgeted to be RM480,000. The company is expected to produce 100,000 units of Lava each year. Overheads are to be absorbed on a per unit basis. Actual overheads were RM480,000 for the year. Budgeted fixed administrative overheads and budgeted fixed selling and distribution overheads are RM140,000 and RM80,000 respectively. The budgeted variable selling and distribution overheads is RM1.52 per unit. The actual sales and production units for the year are as shown below; Units Production 1 10,000 Sales 100,000 The opening inventory at the beginning of year was 10,000 units. Required