Tembusa Manufacturing produces four different types of products. All four products use the same high quality and expensive raw materials, MT, which the management believes will be the constraint for next year. It has been established that the current stock of raw materials, MT is 15,700 kgs which is valued at RM125,600. The budgeted information available for the coming year is as follows: Products TEE WEE YEE ZEE Demands (units) 5,000 4,000 2,200 3,000 Raw material per unit (kgs) 1.5 1.3 0.5 0.7 Selling price per unit (RM) 40 38 28 26 Direct labour hours per unit 1.4 1.1 0.8 1.0 Additional information: i. The direct labour rate per hour is RM5. ii. iii. iv. The production overhead is absorbed based on direct labour cost. The variable production overhead absorption rate is 40% and the balance is the rate provided for fixed production overhead. The sales commission is charged on the products at the rate of 15% of selling price. The fixed administration expenses are expected to be RM50,000 per year. Required: a) Identify the shortfall in raw materials. (3 marks) b) Recommend to the company on the most profitable products to be produced based on the availability of raw materials MT. (12 marks) c) Calculate the profit based on the optimal products mix. d) Define and give one (1) example of a Sunk Cost. (5 marks) (2 marks)