Activity
Production Units	80,000	130,000
Sales	76,000	116,000
Cost Headings
Direct materials	208,000	338,000
Direct labour	296,000	481,000
Factory Overhead	410,000	510,000
Selling and distribuition	118,000	168,000
Admin	130,000	130,000

Prepare a table summarising the variable cost per unit and total fixed cost for each of the five cost headings above.

(C) Using your answer to Part (B) calculate the total estimated cost for an activity level of production of 75,000 units and sales of 68,000 units. Please apportion the costs between their variable and fixed elements.