Question: Assuming the selling price for one trombone is RM 700 and one clarinet is RM 300, calculate the profit per unit of each instrument.

Yamura Music Sdn Bhd manufactures brass musical instruments for use by high scholl students. The company uses a job costing system, in which manufacturing overhead is absorbed on the basis of direct labour hours. The company's budget for 2022 included the following estimates: During September 2022 , the company worked on the following 2 productions jobs: Job No T20 consists of 160 trombones. Job No C28 consists of 330 clarinets. The events during September are described as follows: An analysis of labour time cards revealed the following labour usage. The skilled labour is paid RM 50 per hour while the unskilled labour is paid RM 20 per hour irrespective of job performed. It is the company policy to charge the administrative overhead and selling overheads to all jobs based on 2% and 5% on the total production cost respectively