DPK Co is a company established over $5$ years ago in Salthill, Co$.$ Galway. It was formed by two sisters who saw a gap in the market for organic body products such as face and body wash, face cream and shampoos. The sisters were keen to grow the business in a sustainable way therefore the key input to their products was seaweed $-$ available in abundance along the coast and with a close proximity to the business. They sold their products within the Irish, UK and wider European markets.

The company employs a management accountant who has been busy preparing budgetsfor the period from October to December $2023$ and is currently compiling pertinent information relating to one of the company's newest products: Sea$-$mist. Sea$-$mistis a refreshing facial spray based on two keyorganic ingredients: mineral water and seaweed extract. There is a simple manufacturing process and the product is manufactured in a $500ml$ size for everyday use. Details relating to this productare shown below.

Projected sales for the last quarter of $2023($unit $=500ml$ bottle size$)$

$\backslash$table$[[$Month$,$Sales units$],[$Ociober$,4,300],[$November$,4,800],[$December$,5,000]]$

The projected selling price for the $500ml$ bottle of Sea$-$mist is $6\mathrm{.}50.$

$2.$ The budgeted costs to produce one bottle of Sea$-$mist is as follows:

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