Company produces two products. Both are made with the same machines, the needed hours are showed in the table.

Companys indirect costs are 45 000 / year.

	Product A	Product B
Production amount	250 pieces/year	7000 pieces/year
Machine hours	3 h/piece	3 h/piece
Working hours	5 h/piece	5 h/piece

a)Divide indirect costs to Product A and Product B (/year)

b)Calculate indirect costs/piece for Product A and Product B