QUESTION 1 The following information is received from the Production Department of Syarikat Amilia Bhd. for September 2020: Items Production units Direct materials Direct labour Utility costs Maintenance costs Distribution costs Factory rent Factory insurance Production Department Actual Budget 77.000 70,000 RM RM 190,000 140,000 205,000 210.000 27,500 12.500 15,200 13.550 2.900 3.200 9,000 9,000 14,000 14,000 You are required to prepare: a) Flexible budget for 75,000 units. (10 marks) b) Performance report for September 2020 with complex variance. (15 marks)