Since his salary is above RM 1500, he is not covered by EA unless he is manual worker.
If he is cover by EA the calculation should be (i)
If he is not cover by EA, then it is depend on company. Some company even divided by 24 days.
For the unpaid leave, instead of count the unpaid leave, the HR can deduct the AL as for the unpaid leave (staff happy, HR easy).
If you really want to count, it is just same with staff above, his salary above RM1500 already. Depend on company.
For me, i will divide by 30 for both case. Company save money, boss happy, my increment got hope.. Hahaha...