ToyR Sdn Bhd produces handmade toys. These toys are based on the characters in the current...

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ToyR Sdn Bhd produces handmade toys. These toys are based on the characters in the current e-sport game arena such as Warcraft, Heroes of the Storm and many more. Based on the demand, those characters from Starcraft 2 are the most demanded. The highest 3 favorites characters are Ibrahim, Sarah and Hanis. The process of making the three toys will involve two specific labour specialized in making all Starcraft 2 characters. The table below shows standard cost card for the for the 3 most demanded toys: Products Standard cost per bottle: Direct materials Direct labours Overhead Selling price per toy Production requirement and demand is as follows: Products Labour hours per toy Maximum demand per month (toys) Ibrahim Sarah Hanis RM RM RM 40 55 48 25 20 30 30 10 20 250 310 350 Ibrahim Sarah Hanis 5 4 6 20 30 35 During the month of December 2020, the government announced that there will be a rotation basis for workers to come to the office due to the pandemic of Covid-19 which is becoming worse over time. This reduces the labour hours significantly to only 360 hours. Variable overhead is 40% per toy. There is a fixed cost amounted to RM3,500. Required: a. b. Prepare a monthly profit statement that will maximize the profit for most demanded toys of Starcraft 2 characters. (12 marks) Maruko, a toy collector ordered each type of toy and willingly to pay a premium price knowing the fact that the company does not have the capacity to provide him with the order. He had offered to buy at RM400 for Ibrahim, RM500 for Sarah and RM600 for Fakulti Perakaunan Hanis. Is it wise for ToyR Sdn Bhd to provide Maruko the 3 toys? Analyse and explain. | (support your answer with calculation) (5 marks) C. Discuss and explain both "Differential cost" and "Special fixed cost". (4 marks) (Total: 21 marks) ToyR Sdn Bhd produces handmade toys. These toys are based on the characters in the current e-sport game arena such as Warcraft, Heroes of the Storm and many more. Based on the demand, those characters from Starcraft 2 are the most demanded. The highest 3 favorites characters are Ibrahim, Sarah and Hanis. The process of making the three toys will involve two specific labour specialized in making all Starcraft 2 characters. The table below shows standard cost card for the for the 3 most demanded toys: Products Standard cost per bottle: Direct materials Direct labours Overhead Selling price per toy Production requirement and demand is as follows: Products Labour hours per toy Maximum demand per month (toys) Ibrahim Sarah Hanis RM RM RM 40 55 48 25 20 30 30 10 20 250 310 350 Ibrahim Sarah Hanis 5 4 6 20 30 35 During the month of December 2020, the government announced that there will be a rotation basis for workers to come to the office due to the pandemic of Covid-19 which is becoming worse over time. This reduces the labour hours significantly to only 360 hours. Variable overhead is 40% per toy. There is a fixed cost amounted to RM3,500. Required: a. b. Prepare a monthly profit statement that will maximize the profit for most demanded toys of Starcraft 2 characters. (12 marks) Maruko, a toy collector ordered each type of toy and willingly to pay a premium price knowing the fact that the company does not have the capacity to provide him with the order. He had offered to buy at RM400 for Ibrahim, RM500 for Sarah and RM600 for Fakulti Perakaunan Hanis. Is it wise for ToyR Sdn Bhd to provide Maruko the 3 toys? Analyse and explain. | (support your answer with calculation) (5 marks) C. Discuss and explain both "Differential cost" and "Special fixed cost". (4 marks) (Total: 21 marks)