1. What is the product cost per unit for filters, pumping machines and water controllers that are reported in Table 1? (You may refer to the information provided in Table 2 for calculation). Show all your workings.

2. Estimate the current "contribution margin per unit" for filters, pumping machines and water controllers. What is the companys break-even point in units if total fixed costs are $445,000 (assume this information is only relevant to question 2), if the current sales mix is maintained. Show all your workings.

3. What is the revised product cost per unit proposed by Kery Hewet using the information provided in Table 2. Show all your workings

4. What is the product cost per unit for these three products if an Activity Based Costing approach proposed by Alex Webb is used? Calculate per unit cost for each type of manufacturing overhead. (You may refer to information provided in Table 2 and 3). Show all your workings.