Question 3. Company C is a manufacturing company and produces 4 types of products. They are produced in batches. The data about orders are presented below. Products (Order) W X Y Z In company C; Direct labor hours 3.500 4.000 5.000 4.000 Indirect labor hours 500 600 600 600 Production quantity 100 60 50 65 Kw/h 15.000 15.000 20.000 20.000 Number of workers 30 40 50 40 Direct Direct material labor costs (TL) costs (TL) 150.000 130.000 180.000 170.000 300.000 350.000 270.000 250.000 Salaries of managers are 80.000 TL, Electricity cost during this period is 140.000 TL, Other indirect manufacturing costs is 225.000 TL and this is allocated according to prime costs (direct materials used + direct labor costs). Using job costing approach, calculate the unit cost for product Y and show your calculations (30 points).