1. Create a general production cost analysis table. *Please note that the insurance for employees is calculated at 2% of the total salary. 2. Calculate the overhead rates for processes A and B. 3. Calculate the production costs of two products (X and Y). 4. Calculate the income the company receives from product X and product Y. 9)Other (overhead) annual costs are: Indirect wages Process A Process B Warehouse (Storage).. Canteen. Indirect materials Process A Process B. Warehouse (Storage). Canteen 25 000 40 000 ..20 000 10.000 51 510 58 505 ..1310 8.425 Building rent.....................................450 000 Equipment depreciation..... Lighting costs Insurance costs: Buildings ............140,000 ................50,000 3,750 Employees (rate is 2% of salary)....12,000 Heating costs............................4,500 Total amount.... 95 000 119750 660 250 .........875 000 Table 1. Responsibility Area Book value Number of Direct Centres occupied, of employees labours Equipment Power,% Number of requests sq. machinery, hours metres C Process A 100 000 1 000 000 40 70 000 80 Process B 50 000 Warehouse 100 000 200 000 150 000 10 30 45 000 20 (from warehouse) 10 000 5.000 (Storage) Canteen 50 000 50 000 5 Total 300 000 1 400 000 85 115 000 100 15.000