Explain the differences between direct cost and indirect cost with examples. b) Pixmar Berhad manufactures printers, photocopiers and digital cameras and below are the related costs incurred during their business operations of the year 2020. Direct raw materials Factory labour costs Administrative staff Accountant salary Factory cleaners' wages Factory utilities Indirect materials Selling and distribution expenses Depreciation of machinery Office rental Factory insurance RM 55,000 RM 20,000 RM 10,000 RM 19,000 Total cost RM 3,000 RM 8,000 RM 15,000 RM 17,500 RM 20,000 RM 12,500 RM 18,000 Provide a statement showing the following costs: Prime cost Total production cost c) Explain your understanding on prime cost, fixed cost and variable cost with examples.