The cost information below is related to the production activities of Mega Sdn Bhd (MSB). MSB produced 3,000 tables in March. These tables are sold for RM200 each, MSB had 200 finished goods inventory at the beginning of March. At the end of March, there were 300 tables in the finished goods inventory. The following cost information relates to March. RM Wood purchased 120,000 Woods retumed to the supplier 5,000 Varnish 3,000 Wages of production workers 75,000 Royalties paid (monthly) 1,500 Special cutter machine 80,000 Special cutter machine hire-purchase rental 5,000 Security guard salary 15,000 Factory rent 15,500 Factory cleaner salary 2,500 Office rental 10,000 Depreciation of plant and machinery 4,500 Depreciation of factory building 22,500 Factory util