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:

1. Compute the number of units that PH planned to produce during the year.
   2. marks)

(CLO3:PLO2:C2)

2. Compute the fixed manufacturing overhead per unit for PH.
   2. marks)

(CLO3:PLO2:C2)

3. Compute PH's cost of goods sold. (3 marks) (CLO3:PLO2:C2)

4. Compute the variable cost per unit for PH.

(3 marks)

(CLO3:PLO2:C2)

5. Discuss the basic difference between absorption costing and variable costing from a product-costing perspective.
   2. marks)

(CLO3:PLO2:C5)

6. PH starts another product under a new subsidiary, Jaguh Sdn Bhd (JSB). The following data are related to JSB: