ABAS, a Swedish-Danish engineering company, shows the following direct costs, etc. for their products.

	Product A	Product B	Product C
Direct. material, SEK / pc.	8,00	10,00	14,00
Direct salary, SEK / pc.	10,00	20,00	16,00
Direct sales cost, SEK / pc.	12,00	10,00	14,00
Volume, number	14 000	10 000	12 000

 As the company, as part of the follow-up of the profitability of the products, regularly prepares mark-up calculations, the following information is available on indirect costs:

• Material costs, fixed, distributed through direct material in kronor. Material cost surcharge, MO surcharge = 80%.

• Manufacturing costs, fixed, are distributed through direct salary in kronor. Manufacturing cost surcharge, TO surcharge = 110%.

• Business costs, fixed, are distributed through manufacturing costs. Business cost surcharge, AO surcharge = 50%.

Based on the above, you can now answer the following two sub-questions. Enter your answers in whole kronor, SEK. Do not put out plus / minus signs and have no space or dot for thousands. Each correctly answered sub-question gives 4 points.

a) Total material costs amount to:    SEK.

b) Total cost for product A amounts to :  SEK.