Nik Engineering Sdn Bhd offers a range of engineering services. The company's service costing system estimates the service costs by accumulating costs of three (3) categories of engineers, engineer's assistant, graduate engineer and senior engineer. During the month of January 2021, the company provided services to its major client and consumed a total of 425 hours. The cost per each category of engineers and the percentage of hours serviced are as follows: Category Engineer's assistant Graduate engineer Senior engineer Cost per professional service RM20/hour RM60/hour RM140/hour Percentage of hours serviced 15% 75% 10% The overhead costs are as follows: Administrative cost Depreciation on IT hardware and software Telecommunication (35% fixed) Electricity (40% fixed) Required: RM 378,600 per annum 150,000 per annum 1,020 per month 2,725 per month Calculate the following costs for the month of January 2021: i. Total variable costs ii. Total fixed costs iii. Revenues if profit at 80% on cost