B. Tambahan kepada data yang diberi di bahagian (A), data berikut diperolehi untuk syarikat Yummy. In addition to the data given in part (A), some supplementary data is now available for Yummy company: Kos pemesinan/Machining cost Kos komponen/Component cost Kos set-up/Set-up cost Kos pembungkusan/Packing cost Kos overhed pengeluaran Production overhead cost (as shown in A) Data kos pemacu/Cost driver data: RM 5,000 15,000 30.000 30.000 80.000 Koko Koki Koka Jam buruh seunit/Labor hours per unit 0.001 0.01 0.005 Jam mesin seunit/Machine hours per unit 0.01 0.04 0.02 Bilangan set-up pengeluaran 26 Number of production set-ups Bilangan komponen/Number of components Bilangan pesanan pelanggan Number of customer orders 21 64 20 25