The CNC company have acess to the following information to prepare for the budget. Direct Materials: Cost RMI per kg, and required amount per unit is 2.5kg. The mumber of hours workers require to finish a product is 2 hours. The direct labor rate is RM5.00 per hour. Production also require 2 machine hours per unit. Manufacturing Overheads Cost are estimated and allocated as follows: Variable Overheads Total Estimate Cost (RM) |Allocation Basis Cleaning 18,000.00 Direct Labour Hours Maintenance 12,000.00 Machine Hours Supervision 24.000.00 Direct Labour Hours The following fixed overheads were also estimated Fixed Manufacturing Overheads Total Estimated Cost (RM) Insurance 36,000.00 Advertising 14.000.00 Depreciation 10.000.00 Administration Cost Total Estimate Cost (RM) Managers Salary 108,000.00 Utilities in Main Ofice 12,000.00