Barking Mad Ltd makes two components for speakers using the same equipment similar processes. They recently conducted a review of costing procedures, based on the last month's accounts, but have found that the information they were given was flawed and revised figures have been submitted as follows. An extract for last month's production is shown below. and Product Woofer Product Growler Direct Material cost per unit Labour hours per unit Labour cost per Hour Machine hours per unit Production batch size (units) Total production and sales of units Number of production set-ups Orders handled during period Profit as percentage of sales price 30 2.0 10.00 1.0 100 5,000 25 20 30% 40 1.0 10.00 2.0 200 8,000 40 25 30%