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QUESTION 1 A. The following are the cost items related to baking and selling cakes. Cost items Cost Behaviour Self-rising flour ii. Brown sugar ili. Eggs IV Baking Powder V. Electricity expenses vi. Monthly salary of baker Vii Monthly salary of Cashier viii. Telephone expenses ix. Depreciation of oven X. Monthly shop rental Required: Classify the above cost according to its behaviour (fixed cost, variable cost, and semi- variable cost). (5 marks) B. Nik Engineering Sdn Bhd offers a range of engineering services. The company's service costing system estimates the service costs by accumulating costs of three (3) categories of engineers, engineer's assistant, graduate engineer and senior engineer. During the month of January 2021, the company provided services to its major client and consumed a total of 425 hours. The cost per each category of engineers and the percentage of hours serviced are as follows: Category Cost per Percentage of professional service hours serviced Engineer's assistant RM20/hour 15% Graduate engineer RM60/hour 75% Senior engineer RM140/hour 10% The overhead costs are as follows: RM Administrative cost 378,600 per annum Depreciation on IT hardware and software 150,000 per annum Telecommunication (35% fixed) 1,020 per month Electricity (40% fixed) 2,725 per month Required: Calculate the following costs for the month of January 2021: i. Total variable costs ii. Total fixed costs iii. Revenues if profit at 80% on cost (7 marks) (Total: 12 marks)