Mazni Rusli is the Accounting Manager for Blue Bear Berhad's accounting department. She has extracted a partial list of accounts and their balances for 2021 from the company's accounting records: Sports Utility Wear (SUW) Division Sweatpants Sports-tops TOTAL RM RM RM Work-in-Process, 01 Jan Work-in-Process, 31 Dec 0 0 0 15,390 20,880 36,270 Raw Material, 01 Jan 0 0 0 Raw Material, 31 Dec 3,150 2,520 5,670 Finished Goods, 01 Jan 0 0 0 Finished Goods, 31 Dec 10,260 20,880 31,140 Factory Labour - Direct 13,200 21,600 34,800 Factory Labour - Indirect 600 450 1,050 Supplies - Production 600 600 1,200 Supplies Administration 600 Utilities Production 6,000 6,000 Utilities Administration - Depreciation Factory Machinery 6,000 7,200 12,000 6,000 13,200 Depreciation - Office Equipment 3,000 Rent - Factory 18,000 18,000 36,000 Rent - Office 18,000 Raw Material Purchases 14,700 12,600 27,300 Sales Revenue 1,425,600 4,665,600 6,091,200 As the cost analyst for the company, you are assigned to assist Mazni in drafting the management accounting reports to be shared with the Operations Manager, Tanjiro Kamado, before the meeting on the SUW expansion plan. The SUW division controller has provided you with additional production information for 2021: 1. Overhead is charged to each product line on the basis of direct labour hours (DLH). 2. Total estimated annual overhead costs for the SUW Division were at RM60,000. 3. Estimated DLH for each product in 2021 were 2,000 DLH for sweatpants and 3,000 DLH for sports-tops.