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Part A The following costs are incurred for the production and sale of 100 units in Delta Ltd. for the year 2020. (3 marks) Total Amount (5) Direct material cost 1.000 Direct labour cost 2.000 4,000 Manufacturing overheads (80% are fixed and 20% are variable) Selling expenses Administrative expenses of head office 1.500 1.800 Required: - 1. Calculate the amount of total prime costs, Il Calculate the amount of total period costs. Ill. Calculate the amount of total manufacturing cost if 120 units are produced. (1 mark) (1 mark) (1 mark) Question one (Part B) Question one (Part B) Ahmed Company would like to estimate the maintenance cost for the month of June and has complied the following data for the last five months of operation Labor Hours Maintenance Cost January 160 5617 February 130 5553 March 180 5596 April 190 5623 May 110 $532 Required: Using the High-Low method: A). Calculate the variable maintenance cost per hour. B). Calculate the total fixed maintenance cost. (1 Mark) (1 Mark)