Exhibit 6: Sample customer order data of varying manufacturing complexity
Customer name	Order	Design & Fabric	Quantity(# of pieces)	Fabric used(meters)	Sale Value (PKR)	Direct material cost (PKR)	Other direct costs (PKR)
AS	Pillow case	Multi-colored with design	1.512	544	469.612	329.295	6.513
AS	Duvet cover	Multi-colored with design	342	1.614	877.642	618.783	79.612
CI	pillow case	Plain	1.400	634	294.063	222.682	69.805
CD	duvet cover	Plain	200	1.048	362.702	292.510	3.209
CI	flatsheet	Plain	400	1.105	301.650	213.819	70.206
Question: Describe the proposed costing system of Sapphire. Calculate the cost of the customer orders given in Exhibit 6 of the case using the proposed costing system
And WHAT DO YOU RECOMMEND THE COMPANY SHOULD DO?