9.3# The X-Audio company manufactures digital radios. The management accountant has produced the following forecast information for the next year:

£ % variable Raw materials 283,420 100 Direct labour 302,100 100 Direct expenses 25,800 100 Indirect material 43,600 10 Indirect labour 84,200 15 Indirect expenses 195,600 20 Selling overhead 124,710 15 Administration overhead 95,800 5

(Forecast production: 36,800 radios)
Calculate the following:

(a) Total fixed costs

(b) Total variable costs

(c) Fixed cost per radio

(d) Variable cost per radio

(e) Total cost per radio.