The management of Star Vuitton Sdn Bhd is preparing its factory operational report for the accounting year 2014. Listed below is the relevant information: Finished Goods Inventory, 1/4/2013 Cash Accounts Receivables Accounts Payables Direct Labour Factory Fittings Depreciation Managing Director Salary Sales Commission Sales Raw Materials Inventory, 1/4/2013 Raw Materials Purchases Raw Materials Inventory, 31/3/2014 Factory Utilities Admin Building Depreciation Factory Equipment Depreciation Indirect Materials Other Overheads Work-In-Progress Inventory, 1/4/2013 Work-In-Progress Inventory, 31/3/2014 Salary Expenses Tax on Factory Long Term Liability Insurance Expenses Finished Goods Inventory, 31/3/2014 Supervisor Overtime JLB 22123 Business Accounting September 2022 2 RM 310,000 40,000 70,000 21,900 600,000 15,000 90,000 16,800 4,990,000 21,000 602,600 34,600 70,000 20,000 56,000 66,000 18,000 46,000 40,000 122,000 9,000 45,000 15,000 415,000 12,000 CONFIDENTIAL Additional information: 1. Raw materials purchases is before the deduction of purchase return of RM13,000. 2. 70% of the Salary Expenses is for the Factory Supervision and the balance is for Administrative purposes. 3. 50% of the Insurance Expenses is each for Administrative and Factory purposes. 4. Additional Supervisor Overtime is RM 3,000. 5. Tax on Factory to be added another 5%. 6. Work-In-Progress Inventory, 1/4/2013 has been increased by 10%. 7. Work-In-Progress Inventory, 31/3/2014 was reduced by 15% 8. The value of closing raw materials has been increased by RM12,000. 9. Factory fittings depreciation has been adjusted by 5% increase. 10. Factory utilities has not been charged with 6% GST. Required: (a) Prepare Cost of Manufacturing Statement as at 31 Mac 2014. [20 marks] (b) Elaborate on the cost behavior in terms of fixed cost, variable cost, production cost and non-production cost. [10 marks]