A From the following information work out:

(a) Prime cost

(b) Production cost

(c) Total cost.

Wages and salaries of employees: ..... $£$
In factory ( $60 \%$ is directly concerned with units ..... 150,000 being manufactured) ..... 15,000 n sales team In administration ..... 26,000 Carriage costs: ..... 1,800 On raw materials brought into the firm On finished goods delivered to customers ..... 1,100 4,900 Rent and rates:
Of factory block 1,000 Of sales department and showrooms 1,100 ..... 7,000 Travelling expenses: ..... 3,400 Sales team ..... 300 Administrative staff 200 ..... 3,900 Raw materials: ..... 11,400 Inventory at start of period ..... 209,000 Bought in the period ..... 15,600 Inventory at close of the period Royalties: payable per unit of production ..... 400 500 Depreciation:
Sales team cars 300 Vehicles used for deliveries to customers 400 Cars of administrative staff 1,800 Machinery in factory ..... 200 Office equipment ..... 3,200 Interest costs on borrowed money ..... 800 Other indirect manufacturing costs ..... 6,000 Other administrative expenses ..... 4,000 Other selling expenses ..... 1,000