Sabbat Limited manufactures beds for students in a private hostel. The following information relates to the activities of the company from January to June 2020. Elements Amount (RM) Rent and rates 5,000 Indirect wages 1,500 Depreciation of machinery 10,000 General lighting 600 Power 1,500 Sundries 10,000 A B C D E Total Floor space in square feet 2,000 2,500 3,000 2,000 500 10,000 Light points 10 15 20 10 5 60 Direct wages (RM) 3,000 2,000 3,000 1,500 500 10,000 Horse Power of machines 60 30 50 10 - 150 Production departments Service Departments Element Basis of Apportionment Total A B C D E Rent and Rates Indirect Wages Depreciation General lighting Power Sundries Direct wages Total Production departments (RM) Service department (RM) RM Selling Price per unit 2,000 Variable cost per unit 800 Fixed monthly manufacturing cost 300,000 Monthly Non manufacturing cost 100,00