=+2-43 KKK Comprehensive problem on unit costs, product costs OBJECTIVES 4, 5 Eco Office Equipment manufactures and sells metal shelving. It began operations on 1 January 2015. Costs incurred for 2015 are as follows (V stands for variable; F stands for fixed):

Direct materials used $147 600 V Direct manufacturing labour costs 38 400 V Plant energy costs 2 000 V Indirect manufacturing labour costs 14 000 V Indirect manufacturing labour costs 19 000 F Other indirect manufacturing costs 11 000 V Other indirect manufacturing costs 14 000 F Marketing, distribution and customer service costs 128 000 V