Mary has been working as a marketing manager and earning an annual salary of RM80,000. Using her own fixed deposits of RM100,000 from a local bank which earns her 0.3% interest per month, she decides to quit her job and open her own restaurant in Johor Bahru. Every year she pays RM24,000 for equipment leasing; RM60,000 for shop rental; and her average monthly utilities bill is RM1,000. She spends RM48,000 yearly to purchase fresh raw materials for her restaurant. Mary hires 4 workers who are paid RM2,000 each month. Her business runs very well with an average monthly sales of RM33,000. Calculate the following values on a yearly basis:

(i) Implicit cost and explicit cost

(ii) Accounting profit and economic profit