Yitalee Furniture Sdn Bhd is experiencing a shortage of the highly skilled labour that it uses to produce its only product, the Sollozzo sofa. It wishes to prepare budgets for the year ending $31$ March $2023.$ The standard cost card for the Sollozzo for $2023$ and other relevant information are given below.

$\backslash$table$[[\{$

$\backslash$table$[[$Standard cost card$],[$Product: the Sollozzo$]]\}],[],[,$Usage Per unit,Cost,,$\backslash$table$[[$Cost per unit$],[$RM$]]],[,,,],[$Direct material A$,6,kg,2,$per kg$,12\mathrm{.}00],[$Skilled labour,$2,$hours,$25,$per hour,$50\mathrm{.}00],[$Unskilled labour,$4,$hours,$15,$per hour,$60\mathrm{.}00],[$Prime cost$,,,,,122\mathrm{.}00],[$Variable production overhead,$6,$hours,$5,$per hour,$30\mathrm{.}00],[$Fixed production overhead,$6,$hours,$4,$per hour,$24\mathrm{.}00],[$Standard full cost of production,,,,,$176\mathrm{.}00],[,,,,,]]$

The following notes are given to you

Direct material $A$ is freely available.

$20$ skilled workers are employed. Each worker is contracted to work for $40$ hours per week for $410$ weeks per year which works out to RM$1,2410,000$

There is no shortage of unskilled labour and all of their hours will be paid at basic rate.The following notes are given to you

$$ Direct material A is freely available.

$20$ skilled workers are employed. Each worker is contracted to work for $40$ hours per

week for $410$ weeks per year which works out to RM$1,2410,000$

$$ There is no shortage of unskilled labour and all of their hours will be paid at basic

rate.

$3$

$$ The standard fixed overhead absorption rate was set based upon $150,000$ standard

labour hours per year.

$$ The Sollozzo will be sold at RM$250$ per unit, and demand at this price is estimated to

be $30,000$ units per annum.

$$ Yitalee Furniture Sdn Bhd carries no inventory of raw materials or finished goods at

any time.

Required:

a$)$ Assuming that the principal budget factor for Yitalee Furniture Sdn Bhd is $46,0100$

skilled labour hours, and that the company wishes to maximise its profits, calculate

the following budgeted figures for the year ending $31$ March $2023$ :

$($i$)$ Production units;

$($ii$)$ Unskilled labour in hours and RM;

$($iii$)$ Direct material usage in kg and RM;

$($iv$)$ Sales in units and RM$.$