Question 4 Jelita Beauty Sdn Bhd produce face serum. The company produce their product in their small-scale production plant. The following information relates with standard requirement for each unit of the serum bottles. RM 5.46 Direct material Direct labour Variable overhead 1.3 kg @ RM 4.20 per kg 2 hours @ RM 4.00 per hour 2 hours @ RM 3.00 per hour 8.00 6.00 The production of the product had a budgeted fixed overhead of RM657,600 per annum. Overhead was absorb based on direct labour hours with monthly budgeted production unit of 4,000 units. Actual data for the production in November 2021 was recorded as follows: (i) The direct materials recorded and charged to production are 5,550kg at RM 3.50 per kg. 231 (g) (b) Fixed overhead expenditure. Fixed