Question 1 MA Ltd provides packed meals delivered to the doorstep in the neighbourhood of Jalil City. The company offers its products in a package which includes main course, dessert and a drink. The company uses a few digital platforms to take orders and has been doing well with a good customer base. Since the beginning of 2020, MA Ltd has experienced an exponential growth in business when the city was under a movement control to curb the covid pandemic situation. The company has been striving to cope with the market demand and the rather short cycle time to deliver packed meals once orders have been received from customers. One of the key initiatives made by the company is to mechanise some of its processes by introducing numerous automated kitchen equipment to replace labour work. To maintain quality of the products, standard operating procedures (SOPs) have been developed and implemented as a matter of policy. Following this move, the company has adopted standard costing system to administer its operating costs. The primary purpose is to control costs and monitor operating performance. Additionally, some workers have since been transferred to the inspection stations to check on the quality of the meals before they leave the company's