If we product to sell a batch of wooden doll 600 pieces to retailer for Rm 238900 with direct labour Rm 38000 and Direct materials Rm 10000, the cost allocation of machine hour for produce all wooden dolls are 1000 machine hours and manufacturing indirect cost were RM 125000. Total machine hour for all jobs assinged is 3600 machine hours.

Find normal costing for 600 wooden dolls