Question 1 Management Accounting Fundamental ACC 1511 Decision Making and Relevant cost Analysis Decision Type: Resource Constraints Deli Enterprises manufactures and sells three products (X, Y and Z). Estimates relating to the three products for the next period follow: Product X Product Y Product Z Sales demand (units) 22,000 8,000 15,000 Selling price (RM/unit) 10.00 15.00 24.00 Variable costs (RM/unit): Direct materials 2.20 2.25 6.40 Direct labour 2.25 4.50 6.00 Variable overheads 0.75 1.50 2.00 Direct labour (hours/unit) 0.15 0.30 0.40 I 11,100 direct labour hours will be available. Other resources will be readily available. All direct workers will be paid RM15 per hour. Required: For the next period: