PERMATA Sdn. Bhd. started its production in November 2015. For the past 3 years, PERMATA has been a dealer of baby bedding set. After a thorough study and survey of baby beddings, PERMATA decided to turn its retail business into a production. Below is the costing information about the production: PERMATA uses cotton fabric as main raw material. It costs $32 for a set of baby bedding. Other materials needed for the set is $7 per set. PERMATA has 3 workers in the production lines. Average salaries of all workers is $70 per bedding set. Sarah was hired as supervisor to monitor the production processes. She has 5-year experience in bedding cutting and sewing production. Hermonthly salary is $3800. In addition, the rent on the equipment used for cutting, sewing and finishing the baby bedding is $3,900 per month. Cleaning service of production area is $900 monthly. Advertising cost for the baby bedding will be $1,200 per month. The factory building rent expense is $2,500 per month. Factory utilities expense incurred is $1,400 per month. figure REQUIRED: i) Prepare an answer sheet with the following column headings. Assuming that PERMATA manufactures, on averages, 700 baby bedding per month, enter each cost item on your answer sheet, placing the amount per month under the appropriate headings. Total the amounts in each column. Product Costs Cost Item Direct Materials Direct Labour $ Manufacturing Overhead $ Period Cost