4. L Alpha (M) tad manufactures three products, A B, and C. The supplier of material X has informed that foe to Covid 13 pandemic and impert restrictions, it can supply only a limited amount of material X The company cinnot. flod a new material Further information relaties to the three products manufactured by the company is as follows \begin{tabular}{|c|c|c|c|} \hline & A & D & c. \\ \hline Selines price (Rs) & 850 & 790 & 1300 \\ \hline Maberial X (hs. 150 per meter) & 150 & 300 & 450 \\ \hline Material Y (Rt 100 per meter) & 200 & 100 & 300 \\ \hline Variable evertheads & 150 & 250 & 450 \\ \hline Mexximum sales demand (units) & 1200 & 1600 & 1100 \\ \hline \end{tabular} a. What are the conterifuons of products A, and C? (a) Marks) (b) Marks) if enly s,000 of of material x h aralutel? (ou Marks) emplovetes ef in organiation. [OS Marks] a. Erieffr explah opsortunity cost and wak cost in relevant cest analyk (OS Marks) drrough two procenies durins pooductoon, Assembly and finishine. The followine data ere avalakle for one unit of asch produtt; \begin{tabular}{|c|c|c|} \hline & ACA2 (ns) & BS2 (BS) \\ \hline Seling price (Rs) & 250 & 300 \\ \hline Direct Materials (nis) & 70 & 10 \\ \hline Direa Expensei (fit) & 55 & 45 \\ \hline \multicolumn{3}{|l|}{ Direct labeochsen: } \\ \hline Assembly (noun) & 1 & 0.5 \\ \hline Finithing (hourt) & 2 & 3 \\ \hline \end{tabular} Oirect labour is pald fac 100 per hour, and Finishing departments and total dirtect labour hours are as follows; \begin{tabular}{|c|c|c|} \hline & Assembly & Finhwine \\ \hline Oirect labour Nown & 2,000 & 6,000 \\ \hline \end{tabular} Each unit of AC12 and B52 also absorbs a selling and distribution overhead cost of 10% of the selling price. a. Calculate the prime costs of a unit of AC12 and BS2? (02 Marks) b. What is the total cost per unit of AC12 ? (02 Marks) c. What is the product price of AC12, If these products are priced at full cost plus a mark-up of 15% ? (03 Marks) (Total 25 marks)