QUESTION 1 [25 marks] Sweet-Honey Enterprise (SHE) produces different types of frame and log set of stingless bee and distribute to the customer in the east coast area. The main costs for SHE are materials and labour cost. SHE pays their direct labour at the rate of RM10.00 per hour. There are five departments in SHE inclusive of production and service department. The following are the total budgeted cost for the year 2023: Department Production Cutting Assembly Finishing Materials cost (RM) 141,000 Labour cost (RM) Other costs (RM) 60,000 31,860 80,000 35,000 14,550 52,000 20,000 5,000 Service Maintenance 6,500 5,000 9,500 General 4,200 8,500 1,500 Total 283,700 128,500 62,410 For the production departments, there are 5% of the total materials cost are indirect materials and 10% of the labour costs are indirect labour. It is estimated that the distribution of benefit for every department are as follows: Department Maintenance (%) General (%) Production Cutting Assembly 53 35 20 35 Finishing 20 25 Maintenance 5 Service General 7 Total 100 100