1 A company budgeted for annual overhead cost of $540000 and they allocate overhead based on direct labour cost. The budgeted labour hours for the year were 21600 and the budgeted labour cost for the year was $600000. During the year, Palliser computed Job 151 and had the following results. Calculate the total cost of Job 151

The answer is $49200, show me the work process

2 at the break-even point of 200 units, variable costs total $400 and fixed costs total $600. The 201st unit sold will contribute ___ to profits?