010: JUNGLE LTD Jungle Ltd makes toye in two rangee such as Simon and Pumba. Information relating to each of these products is set out below SimonPumba 90 230 2 hours Selling price per unit 50 Material cost per unit 20 abour tine per unt Labour rate per hour 1 hour C10 10 Annual sales volume 10.000 units 20,000 units The Director of Jungle Ltd has overheads per year and their relevant cost drivers: the following analysis of total Type of overhead Cost driver Quality Inspections Number of quality 120,000 Sales invoicing costs Number of invoices 80,000 Direct Labour hours All other overheads Total overhead costs