SeehatSdn. Bhd. involves in the operation of making yogurt and soya milk in Bandar Kayangan. Throughout the month of January, the company has made a total of 200,000 packs of yogurt and 100,000 packs of soya milk. Its fixed overhead is absorbed to the products based on direct labour hour. The following is information on the operation of the company for the month of January 2018:

Yogurt Soya Milk Selling price RM4.50 RM5.50 Sales (packs) 190,000 80,000 Direct labour hour 80,000 50,000 Manufacturing cost: RM RM Direct material 100,000 70,000 Direct Ia bour 400,000 250,000 Variable manufacturing overhead 20,000 30,000 Fixed manufacturing overhead 80,000 50,000 Non-manufacturing cost: RM RM Variable marketing cost 60,000 30,000 Fixed marketing cost 40,000 35,000 Fixed administrative cost 25,000 25,000