King Queen Sdn Bhd is a manufacturer of sleeping bags for backpackers. The sleeping bags are sold for RM 0.50 per bag. For the year 2019, management has estimated the following revenue and costs:

RM Sales 1,800,000 Direct Materials 430,000 Direct Labor 360,000 Manufacturing overhead - variable 380,000 Manufacturing overhead - fixed 280,000 Selling expenses - variable 70,000 Selling expenses - fixed 65,000 Administrative expenses - variable 20,000 Administrative expenses - fixed 60,000