Follow Me Bhd is a shampoo manufacturing company using a standard absorption costing system for the shampoo which it produces in its plant. The following information for the last month has been extracted from the company's records: Standard unit cost per bottle: Direct materials Direct labour Variable production overhead 13 kg at RM6 per kg 5 hours at RM20 per hour 5 hours at RM15 per hour Actual results for last month: Actual quantity of material used in production Actual material cost incurred Actual output Actual labour hours worked Actual labour cost incurred Actual variable overhead 62,000 kg RM446,400 5150 bottles 25,190 hours RM516,395 RM365,255