SOALAN/QUESTION 1 Lestari Sdn Bhd, yang mempunyai hanya satu produk, telah menyediakan data berikut mengenai operasinya yang paling terkini: Lestari Sdn Bhd, which has only one product, has provided the following data concerning its most recent month of operations: Harga jualan/Selling price. Unit dalam inventori awal/Units in beginning inventory... Unit dikeluarkan/Units produced... Unit dijual/Units sold... Unit dalam inventori akhir/Units in ending inventory. Kos berubah seunit/Variable costs per unit: Bahan langsung/Direct materials. RM121 400 6,800 6,900 300 RM35 Buruh langsung/Direct labor.. RM36 Overhed kilang beubah/Variable manufacturing overhead... RM3 Penjualan dan pentadbiran berubah/Variable selling and administrative. RM4 Kos tetap/Fixed costs: Overhed kilang tetap/Fixed manufacturing overhead. RM197,200 Penjualan dan pentadbiran tetap/Fixed selling and administrative....... RM96,600