Horace Company manufactures a professional-grade vacuum cleaner and began operations in 2019. For 2019, Horace budgeted to produce and sell 25,000 units. The company had no price, spending, or efficiency variances and writes off production volume variance to cost of goods sold. Actual data for 2019 are given as follows:

Unit produced 21,000 units Unit sold 18,500 units Selling price RM432 Variable Cost Per Unit Manufacturing cost Direct Materials RM 33 Direct Manufacturing Labour 23 Manufacturing Overhead 62 Marketing cost per unit sold 46 Fixed Manufacturing Overhead Manufacturing costs RM 1,550,000 Administrative costs 906,300 Marketing costs 1,479,000