The following standard data are available for Atlas Sdn. Bhd.: Rate per Imur Product A Product B Direct materials per unit RM1 0 RN30 Direct labor: Grinding RM5.00 7 hours 5 hours Finishing RMISD 15 hours 9 hours Selling price per unit \"206.50 1119116300 Budgeted production units 1,200 units 600 units Maximum sales units for the period 1,500 units 300 units Notes: (I) No closing stocks are anticipated. (2) The skilled labor used for the grinding processes is highly specialised and in short supply. It will not be possible to increase the supply for the budgeted period. REQUIRED: (a) Prepare a statement showing the total contribution from each product based on the budgeted production. (9 Marks) (b) Prepare a statement showing the total contribution Ihat could be obtained if the optimum use was made of the skilled grinding labor. (9 Marks) (c) Consider briey any qualitative factors which may be considered in making this decision that will impact these products in the long term. (2 Marks)