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Cost of the product Total direct material cost (65.80*10920000) =718536000 Total direct labour cost 144000 Prime cost 718680000 Manufacturing overhead Blender, Refrigerator Shop rent

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Cost of the product Total direct material cost (65.80*10920000) =718536000 Total direct labour cost 144000 Prime cost 718680000 Manufacturing overhead Blender, Refrigerator Shop rent Total cost 14,400 20,000 34400 No of ml per year Cost per ml 35000*12 420000 = 34400/420000=$0.082 What sort of variance (e.g., Raw materials/Labor/Manufacturing Overhead) you may observe?

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