NB. subject name Management Accounting.

Direct Labour Budget Quick Bites Twiggies Total Original Classic Bread 5720 3,190 2,310 Units to be produced (X) Hours per unit 5 7 6 22,330 13,860 64,790 Total budgeted 28,600 hours (X) Rate per hour 11.00 (RM) Total wages (RM) 314,600 12.50 11.00 279,125 152,460 746,185 4. Variable overhead rate per direct labour hour. Product Indirect Material (RM) Original Classic Bread 1.20 Quick Bites 0.60 Twiggies 1.20 Indirect Labour (RM) 0.80 1.10 0.80 5. Fixed overheads: . Supervision - RM 80,000 Power - RM 40,000 Maintenance - RM 45,600 Prepare Factory Overhead Budget