Part B Jamen Sdn Bhd is a producer of healthy drinks. Consider the following data for the Mixing Department in April 2020: Physical units Direct materials Direct labor Started during April 35,000 Completed during April 22,000 Costs added during April RM 70,000 RM 20,000 Notes: 1) Overhead is absorbed in the process by means of 50 per cent of direct material cost. 2) Level of completion of closing work in progress is 100 per cent for direct materials, 70 per cent for direct labour and 40 per cent for manufacturing overheads. REQUIRED a) How much is the manufacturing overheads cost in April 2020? (1.5 marks) b) How many units remain as closing work in progress at the end of April 2020? (1 mark)