The question is in the picture provided please watch the videos before answering as it is related and also read the article.

(a) Please view three videos below 1. Video 1 - Ansell Glove Manufacturing Process 1 Link: https://www.youtube.com/watch?v=-8V4fryhUXE 2. Video 2 - Types of Disposable Gloves Link: https://www.youtube.com/watch?v=GBIFA_RwqcA 3. Video 3 - Innovation will make Top Glove even bigger, says founder Link: https://asia.nikkei.com/Asia300/Innovation-will-make-Top-Glove-even-bigger- says-founder (b) Exhibit 1: Cost Structure of Rubber Gloves Latex Rubber Gloves Natural rubber latex Labour Chemical Fuel Packaging Overhead and Others 12% 7% 11% 51% 9% 10% Nitrile Rubber Gloves Nitrile latex Labour Chemical Fuel Packaging Overhead and Others 4% 12% 9% 15% 9% Source: Top Glove Corporation Berhad Investor Presentation 2 May 2017 51% Answer the following questions:-| 1. (1) Based on Video 1, what costing system do you think is the glove manufacturer company adopting? Substantiate your answer. [40 marks] 2. (ii) Based on Video 2 and Exhibit 1, compare and contrast the cost structure of latex rubber gloves and nitrile rubber gloves, in terms of direct materials, direct labour and manufacturing overheads. [30 marks] 3. (iii) The founder of Top Glove - world's largest glove manufacturers, mentioned several times in the Video 3 that the 'costing' of the gloves is a very important factor in the competitive business environment. As a management accountant, what recommendations are you going to give to the senior management team to manage and reduce cost? [30 marks]