Actual Results for Fiscal 2020 Cosmetic, Food, Total Net Revenue is $ $10,800,000 $19,800,000 $30,600,000

Direct Labour Cost in $ $2,000,000 $3,500,000 $5,500,000

# of Assembly Labour Hours 75,000 175,000 250,000

# of Fabrication Machine Hours 200,000 375,000 575,000

# of Machines sold 40 100 140 # of Machines Produced 70 120 190

Inspection Hours 420 2,160 2,580

Factory Area used (sq metres) 11,250 22,800 34,050

Direct Materials $226,000

Direct Labour $57,000

Expected # of Fabrication Machine Hours 5,642

Using the concepts of ABC costing, calculate the resulting total cost and gross margins for both the Cosmetic and Food lines