RIAFOOD Bhd. manufactures and sells a product. The following information concerns operation for Quarter 1 and Quarter 2: a) The company's single product sells for RM8 per unit. Budgeted sales in units for the next two quarters are as follows: Month Budgeted sales 20,000 Quarter 1 (unit) 2 30,000 3 60,000 45,000 Quarter 2 (unit) 5 50,000 6 38,000 b) The company desires an ending inventory finished goods inventory at the end of each month equal to 30% of the unit budgeted sales for the following month. c) 0.15 kilograms of raw materials are required to complete one unit of product. The raw material costs RM0.40 per kilogram. e) d) Each unit of product requires 0.20 direct-labor hours with the rate of RM15 per hour. The company uses direct-labor hours as its overhead allocation base. The variable portion of its predetermined manufacturing overhead rate is RM3.20 per direct labor- hour and its total fixed manufacturing overhead is RM 48,000 per month. The variable selling and administrative expense per unit sold is RM1.80. The fixed selling and administrative expenses per month are RM35,000. f)