M1 JELLY MATERIAL M10 CETAKAN M11 COKELAT M12 DÉCOR M13 FROZEN FOOD M14 SUGAR & SALT M15 CHEESE M16 LAIN - LAIN M18 MESIN M19 POWDER DRINK M2 CAKE BASE M20 OIL M21 PACKAGING M22 SAUCE M23 SYRUP M24 MILK M25 TEPUNG M26 TOPLES M27 TOPPING & FILLING M28 UTENSIL M29 WHIPPING M3 BAHAN MAKANAN M30 LOYANG M4 NUT & SEEDS M5 SNACK M6 BTP M7 BUAH & SAYUR M8 BUMBU M9 BUTTER & MARGARINE