Item	Cost				Price
	Per Unit (RM)	% of Cost to price	Total (RM)	Note	Per Unit (RM)	Total (RM)
Food	18.72	40%	11,232.00	1	46.80	28,080.00	40% of RM 28,080
Beverage	1.30	26%	780.00	2	5.00	3,000.00	26% of RM3,000
Hall Rental	5.00	50%	3,000.00	3	10.00	6,000.00	50% of RM6,000
AV & Equipment	4.00	50%	2,400.00	4	8.00	4,800.00	50% of RM4,800
Carpark	2.10	70%	1,260.00	5	3.00	1,800.00	70% of RM1,800
Decoration	6.00	100%	3,600.00	6	6.00	3,600.00	100% of RM3,600
Salaries	19.70	25%	11,820.00	7			25% of RM 47,280
Operation System	6.30	8%	3,782.40	8			8% of RM 47,280
Utilities	6.30	8%	3,782.40	9			8% of RM 47,280
Total	69.42		41,656.80		78.80	47,280.00

The above data is the cost and price of the event of Annual Dinner . As a cost controller, using the data above briefly explain and analyze how the company can maximize the profit and minimize the cost using the below method?

a. Job Costing

b. Hybrid Costing

c. Process costing

d. Historical costing

e. Operating Costing