Machines sdn bhd is a manufacturer of sauces. The company sells two types of sauces: cili sos and tomato sos. Both products are sold to retail in boxed order with each box holding ten 500 millilitre (ml) bottles of sauces. Machines began its business in October 2021 and has seen a moderate growth in its sales and market share towards the end of its financial quarter. It has recorded the following actual sales, operating and costs data for the existing products in Quarter 4 of 2021: Sales Unit (bottles) Unit Selling Price (RM) Direct Labour Hours (DLH) Rate (RM per DLH) Manufacturing Overhead - Actual Direct Labour Hours (DLH) Variable Costs Utilities Cili ses Tomato $o$ 1,680 1,080 RM15 RM10 2,520 1,080 RM4.50 RM4.50 Selling & Administrative Expense - Actual 3,600 Sales Revenue Variable Expenses RM36,000 Packaging Fixed Costs RM900 Shipping Charges RM540 Sales Commission RM360 RM1,800 for January Fixed Expenses for January Factory Rent Depreciation - Mixer Blender RM30,000 Travel Allowances RM5,000 Advertising RM1,120 RM1,500 The following quarterly budget information was prepared for 2021: Cili sos Tomato SOS Sales Unit (bottles) 840 1,800 Unit Selling Price (RM) RM15 RM10 Direct Labour Hours (DLH) Rate (RM per DLH) 1,260 1,800 RM4.50 RM4.50 . Manufacturing Overhead - Budget Selling & Administrative Expense - Budget Direct Labour Hours (DLH) 3,060 Sales Revenue RM30,600 Variable Costs RM per DLH Variable Expenses % on Sales Revenue Utilities RM0.20 Shipping Charges 1.00% Packaging RM0.15 Sales Commission 5.00% Fixed Costs per month Fixed Expenses per month Factory Rent Depreciation - Mixer Blender RM30,000 Travel Allowances RM5,000 Advertising RM1,000 RM1,500 Machine considers any difference that is less than 5% of the budgeted amount to be immaterial. As the cost accountant in machines, you have been requested to present the operational results for Quarter 4 of 2021 to Mimi and the management team. a) Prepare the Direct Labour Flexible Budget Report for the two products, cili sos_and tomato sos, for Quarter 4 of 2021. Use separate budget reports for each of the products