Love Bears Sdn. Bhd. incurred the following costs to produce job number TB78, which consisted of 1000 cuddly teddy bear that could walk, talk and play cards: Direct Material: 1 April Requisition no. 101: 450 meters of fabric at RM50.80 per metre 600 cubic metres of stuffing @ RM0.30 per cubic metre 5 April Requisition no. 108 Direct Labour: 15 April Time sheet no.72: 500 hours @ RM19 per hour Manufacturing overhead is applied on the basis of direct labour hours at RM12 per hour. Non-production cost of RM4,000 was incurred for the job. On 30 April, the bears were shipped to a local toy shop with a profit mark-up of 25%. Required: (a) Prepare a job cost sheet and record the information given above based on the current profit policy (20 marks) (b) Calculate the selling price of each bear to the local toy shop if the company decides a profit margin of 25%. (2 marks) Describe FOUR (4) factors to be considered when the company wants to use job costing system for determining a product cost. (8 marks) (c)