A product is manufactured by passing materials through two processes. Production costs for $2021$ January are as follows:

$\backslash$table$[[,$Process A$,$Process B$],[,,],[$Direct materials,$4000kg$@$$3\mathrm{.}00$ per kg$,1500kg$@$$2\mathrm{.}50$ per kg$],[$Direct labour,$$2000,$$$1500$