=+The good rolls from the Weaving Department (called grey cloth) are sent to the Printing Department. Of the 9500 good rolls started at the printing operation, 950 (10%) defective rolls are produced and scrapped at zero net disposal value. The cost of a defective roll based on total (fixed and variable) manufacturing cost per unit incurred up to the end of the printing operation equals $930 per roll, calculated as follows:

Total manufacturing cost per roll in Weaving Department $785 Printing Department manufacturing cost per roll Direct materials cost per roll (variable) $100 Fixed operating cost per roll ($427 500 ÷ 9500 rolls) 45 Total manufacturing cost per roll in Printing Department 145 Total manufacturing cost per roll $930 The Printing Department’s output represents Kiwi Designs Ltd’s total monthly sales of printed cloth.

Required (three independent requirements)