=+4. Jayhawker Enterprises has four divisions that produce toasters, washing machines, electric carving knives and tumble driers respectively. They share the same brand name, and the company's reputation has been built on the quality of its products. For this reason, quality control is centralized and maintains exacting standards for all the product divisions. In any one month during the forthcoming year, the following data is likely:

Product Division Toaster Washing-machines Electric carvers Tumble driers Separable cast per batch

(['000)

24 54 3

41 Sales price per batch

(f'OOO)

19 55 82 195 Quality control Department cost: f100000 per month in total.

Assume that one batch of each product is produced each month.

Required:

(a) Discover the book profit of each product using the:

(i) NRV.

(ii) Democratic (i.e., dividing the common costs equally between the number of users) allocation methods.