Gemilang Tuition Centre is an established tuition provider for secondary school in Melaka. The business offers tuition for four (4) main subjects which are Bahasa Melayu, English, Mathematics, and Science. Students are encouraged to undergo for all main subject to strengthen their knowledge. Nevertheless, students may choose the subjects based on their interest. The rate per subject for tuition is RM50. In June 2022, Gemilang Tuition Center registered a total of 100 students. Following is information regarding the percentage of students and the number of subjects taken. Percentage of number of students Number of subjects taken 4 subjects 3 subjects 2 subjects 60% 20% 20% The business currently employs three (3) tutors and two (2) administration clerks to run its operations. The tutors are paid based on hours work. Data for each tutor for the month of June is given below: Tutors Budi Hayat Shameer Meena Hours work 20 Depreciation of non-current asset Telecommunications (25% fixed) Electricity (30% fixed) Advertising 222 20 10 Rate per hour RM100 RM80 RM50 Listed below are the cost incurred for the month of June 2022: Clerks' salaries Teaching material Rental RM1,500 per person RM5 per subject taken RM2,000 RM1,200 per annum RM1,200 RM1,700 RM2,400 per annum Business License Refreshment a. Required: Identify the cost unit for service provided by Gemilang Tuition Center. b. Calculate the following for the month of June 2022: Total variable costs Total fixed costs Cost per subject i. RM360 per annum RM250 II. (1 mark)