The following information describes production activities of Merbak Putih Sdn. Bhd., which manufactures uniforms for school children. Standard cost information for the month of December 2020: Direct Materials (Fabric) Direct Labor Variable manufacturing overhead (based on direct labor hour) Fixed manufacturing overhead (RM16,000+40,000 units) Budgeted production units Standard Quantity Standard Price (Rate) Standard 5 meters RM2.35 per.meter Unit Cost RM11.75 6 minutes RM13.30 per hour RM 1.33 6 minutes RM2.40 per direct labor hour RM 0.24 RM 0.40 40,000 units