PART A - Budget Reports Kumdori Sdn. Bhd. (KSB) is a manufacturer of Asian fusion cooking sauces. The company sells two types of sauces: Avocado Hot Sauce and Spicy Aioli. Both products are sold to retail in boxed order with each box holding ten 500 millilitre (ml) bottles of sauces. KSB began its business in October 2021 and has seen a moderate growth in its sales and market share towards the end of its financial quarter. It has recorded the following actual sales, operating and costs data for the existing products in Quarter 4 of 2021: Sales Unit (bottles) Unit Selling Price (RM) Direct Labour Hours (DLH) Rate (RM per DLH) Avocado Hot Sauce Spicy Aioli 1,680 1,080 RM15 RM10 2,520 1,080 RM4.50 RM4.50 Manufacturing Overhead - Actual Selling & Administrative Expense - Actual Direct Labour Hours (DLH) 3,600 Sales Revenue RM36,000 Variable Costs Utilities Packaging Fixed Costs Factory Rent Depreciation Mixer Blender Variable Expenses RM900 Shipping Charges RM540 Sales Commission for December Fixed Expenses RM30,000 Travel Allowances RM5,000 Advertising RM360 RM1,800 for December RM1,120 RM1,500