Intelmart Berhad is a business consultancy firm providing business advisory and planning services to clients throughout Malaysia. Among the services offered by Intelmart are corporate restructuring (for example, maximise tax efficiency, optimal corporate structure and clear reporting structure) and strategic planning (for example, 5-year business plan, increase market share and improve company branding).

i. List 2 variable costs of Intelmart and explain how these costs are varied with the level of activity.

ii. List 2 fixed cost of Intelmart and explain how these costs remain constant despite the change in the level of activity.