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Den Deng Bhd is a company that currently has a detailed plan for restructuring its business and decided to cease the operation in Penang. Following

Den Deng Bhd is a company that currently has a detailed plan for restructuring its business and decided to cease the operation in Penang. Following is a list of expenses bear by the company for 2022.

Onerous contract provision

RM100,000

Employee termination costs due to the restructuring

RM250,000

Lease termination penalties

RM80,000

Investment in new systems

RM200,000

Cost of training staff

RM140,000

Administration cost

RM67,800

Marketing cost

RM56,000

*The onerous contract provision is related to the closing of business located in Penang.

Determine the amount of restructuring cost for Den Deng Bhd.

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