MC Enterprise manufactures and sells three types of frozen foods. Mok Cun the owner of the MC Enterprise provided the budget information for the coming month as follows: Mini Pizza Selling price (RM) 4.50 Curry Puff 3.50 Spring Roll 2.50 Variable cost per unit (RM) 3.00 2.50 1.90 Allocated fixed costs (RM) 200 180 100 Budgeted sales demand (units) 600 200 400 Direct labour hours 0.50 hours/unit 0.40 hours/unit 0.15 hours/unit Additional information: 1. 2. The maximum direct labour hours for the coming month will be 400 hours. There is no opening or closing inventory. It is not possible to employ additional workers or utilise additional overtime. Required: Define the following cost term: a. i. Relevant cost ii. Avoidable cost b. (5 marks) Explain briefly two (2) qualitative factors to be considered before accepting a special order units. (5 marks) C. Calculate the maximum profit for MC Enterprise. Show all workings. (20 marks) (Total: 30 marks)