Company producing two types of goods: A and B and use one piece equipment for producing both. Consumption of material per item A is C(A) and C(B) for B. Labor consumption is L(A) for A and L(B) for B. Annual depreciation is 100 000$. Annual payroll is 150 000$. Annual material bill is 250 000$. Annual rent payments is 50 000$. Please choose the most relevant allocation base and find total costs per A and B.

Price of material. $/g Labor wage. $/hour C(A) kg C(B) kg L(A) hours L(B) hours

11 4 6 5 1.5 2