Qally Sdn. Bhd. manufactures a fire-resistant commercial filing cabinet and sells to office furniture distributors. The company expected to manufacture 20.000 units affiling cabinet next year. Every file cabinet has to go through cutting, soldering and painting proceses Table I shows direct cost for each unit of filing cabinet Table 2 show details data for each procesitest centre. Table 3 show details data for each activity and estimated verhead costs. Table 1: Direct cost for filing cabinet Direct machine Direct labour Haur per unit Cosi per hour Hour per unit Cost per hour 2.0 hour RM40 10 hours RM20 Direct material os por unit RM55 Table 2 Detail data for each process/cost centre, Cost purce (ctivity) Cost driver Cutting Soldering Painting Purchasing material purchase requisition 145 257 398 Utilities fuel and energy POWE(91) 265,000 1,050,000 165,000 Selling & Administration number of workers 125 Security tloor area (m) 37.500 21.500 15,000 Table 1: Data on activities and overhead costs Cost posource (activity) Cost driver Total activity for all processes Purchasing material purchase requisition 800 purchases Utilities (fuel and energy powerwall 2,100,000 watt Selling & Administration number of workers 985 workers Security floor area () 75,000 m2 Total overhead costs (RM) 360,000 240,000 750,000 525.000 ole* Calculate your answer with two decimal points a) Analyse the available information, determine the loial cost to manufacture 20.000 units cabinet file based on machine hour using a traditional overhead method (4 marks) b) Calculate total overhead cost for each processicost centre using basis of apportionment of cost driver (5 marks) e) If the company is to use Activity Risal Costing metlid (ARC), calculate the cost driver rate for cach activity (4 marks)