Okay, thanks for clarification.
My boss anyhow hired an agent to do the work for her, it's quite similar but the agent said she can't apply for work permit based on NON-ED. So the plan is now I leave to country to cancel my ED-Visa and meanwhile the agent applying for WP32 and sent it to me. With that I can then apply for 90 day NON-B, come back and do the work permit followed by 1-year-extension.
The reason for this is, the Department of Employment is going to check the departure and arrival stamps later and they must matching with the application date for WP32 (later than this and earlier than NON-B application)
Before reading your reply I asked the agent the same question or process: to apply for work permit based on NON-ED. But she said the Department of Employment doesn't do this anymore.