19. XYZ company had budget sales of 120,000, direct materials of 40,000 and direct labour of 30,000. Actual sales where 25% up on budget. Calculate the flexed budget figures for XYZ company.

20. Ajika plc has been using an overhead absorption rate of 18.25 per machine hour in its production department. During the year the overhead expenditure amounted to 628,240 and 28,848 machine hours were used.

21. John an engineer operates a job costing system. Production overhead is absorbed at the rate of 11 per labour hour. To allow for non-production overhead costs and profit, a mark-up of 40% of prime cost is added to the production cost when preparing price estimates. The estimated requirements of job number 001 are as follows: Direct materials = 32,000 Direct labour = 21,000 Labour hours 110. The estimated price notified to the customer for job number 001 will be?