PART A

GIKO Sdn$.$ Bhd$.$ manufactures small electronic appliances. During the year of $2024,$ the company was approached by a customer for a special order to manufacture $300$ units of premium electronic kettle at RM $238$ each. Upon calculation, it is summarised that the unit product costs of the kettle are as follows:

$\backslash$table$[[$Cost$,$RM$],[$Direct Materials,$128\mathrm{.}00],[$Direct Labour,$75\mathrm{.}00],[$Manufacturing Overhead Applied,$70\mathrm{.}00],[$Unit Product Cost,$273\mathrm{.}00$