if you don't know how to do it please don't try, let those experts people to do clearly,, please make sure to answer it correctly because this is the second time I uploaded it the first one was wrong.

Enjin Vroom Sdn Bhd operates a factory at the Senawang Industrial Zone that manufacture micron filter for diesel engine. The data given below are for costs in year 2018 for producing and selling 2500 units of the micron filter. Currently, each micron filters been sold at RM160. Direct labour RM 95000 Direct materials RM 60000 Variable manufacturing overhead RM ? Fixed manufacturing overhead RM 37000 Variable selling \& administrative costs RM 6100 Fixed selling \& administrative costs RM 12000