DRS Company produces a ladies' wallet and a men's wallet. Selected data for the past year is as follows: Syarikat DRS mengeluarkan dompet wanita dan dompet lelaki. Data terpilih untuk tahun lepas adalah seperti berikut: Table 6: Selected Financial Data Jadual 5. Data Kewangan Terpilih Ladies's Wallet Men's Wallet Production (units) 100,000 200.000 Sales (units) 90,000 210,000 Selling price RM5.50 RM4.50 Direct labor hours 50,000 80,000 Manufacturing costs: RM RM Direct materials 75,000 100,000 Direct labor 250,000 400,000 Variable overhead 20,000 24,000 Fixed overhead: Direct 50,000 40,000 Common 20,000 20,000 Nonmanufacturing costs: Variable selling 30,000 60,000 Direct fixed selling 35,000 40,000 Common fixed selling 25,000 25,000 a Common overhead totals RM40,000 and is divided equally between the two products, p"Jumlah overhed biasa RM40,000 dan dibahagikan sama rata di antara dua produk.] Common fixed selling costs total RM50,000 and are divided equally between the two products, * Jumlah kos jualan tetap biasa RM50,000 dan dibahagikan sama rata di antara dua produk] Required: Dikehendaki: (1) Compute the unit cost for the ladies' and men's wallets using the variable costing method and absorption costing method. [Hitung kos unit untuk dompet wanita dan dompet lelaki menggunakan kaedah kos boleh ubah dan kaedah kos serapan.) (4 Marks/ Markah) Calculate operating income using variable costing. Kirakan pendapatan operasi menggunakan kos boleh ubah. (5 Marks/ Markah) (iii) Calculate operating income using absorption costing Kirakan pendapatan operasi menggunakan kos serapan.) (5 Marks/ Markah)