Perwira Holdings (PH) began business at the start of the current year and maintains its accounting records on an absorption-cost basis. The following selected information appeared on the company's profit or loss statement and end-of-year statement of financial position: Profit or Loss Data: RM Sales revenues (35,000 units @ RM22) 770,000 Gross Margin 210,000 Total sales and administrative expenses 160,000 Financial Position Data: Ending finished-goods inventory (12,000 units) 192,0000 There is no beginning finished-goods inventory. PH achieved its planned production level for the year. The company's fixed manufacturing overhead totaled RM141,000, and the firm paid a 10% commission based on gross sales (RM) to its sales force. Required: a) Compute the number of units that PH planned to produce during the year. (2 marks) b) Compute the fixed manufacturing overhead per unit for PH. (2 marks) (CLO3:PLO2:C2) c) Compute PH's cost of goods sold. (CL03:PLO2:C2) (3 marks) (CLO3:PLO2:C2) d) Compute the variable cost per unit for PH. (3 marks) (CLO3:PLO2:C2) e) Discuss the basic difference between absorption costing and variable costing from a product-costing perspective. (2 marks) (CLO3:PLO2:C5) f) PH starts another product under a new subsidiary. Jaguh Sdn Bhd (JSB). The following data are related to JSB: Planned and actual production 200,000 units Sales at RM48 per unit 170,000 units