Unique Sdn. Bhd. is a manufacturing company operating in two (2) production departments; Machining and Assembly and two (2) service departments; Store and Maintenance. Machining department is machine oriented, whilst Assembly department is labour oriented. The following budgeted cost was extracted for the month of February 2017: Total Machining Assembly Store Maintenance RM RM RM RM RM Indirect materials 13,600 5,755 3,845 3,000 Indirect wages 23,000 7,000 9,000 4,000 1,000 3,000 Lighting 6,750 Rent and rates 13,500 Power expenses 10,500 Canteen expenses 3,000 Other available information was: Total Machining Assembly Store Maintenance Floor space (m) 900 400 300 100 100 Number of employees 250 50 150 15 35 Horse power of machines 5,250 3,500 500 250 1,000 Light points 450 200 150 50 50 No. of store requisitions 200 70 110 20 Maintenance hour 300 150 105 45 Machine hours 3,550 2,500 1,050 Direct labour hours 4,100 1,100 3,000