French touch manufactures two different products: a 4G-key and a WiFi repeater. The products are manufactured using the following components: - Manufacturing one 4G-key requires 3 identical modems - Manufacturing one WiFi repeater needs 2 identical processors 0,2 machine hour is required in the production workshop to manufacture one 4G-key, one WiFi repeater requires only 0,05 machine hour to be manufactured in the same workshop. The following data (without VAT) is related to the last month: Indirect costs: Departments Amounts Cost drivers - Administration 100 000,00 - Purchasing 199 500,00 Purchased components (number) - Production workshop 494 000,00 Machine hours (number) - Distribution 411 000,00 Turnover Administration is dedicating 10% of its service time to the Purchasing department and 45% to every other principal cost centres. Inventories: - Beginning Modem inventory: 79 500 units for 401 050 (as total). - Beginning Processor inventory: 70 000 units for 277 500 (as total). - Beginning 4G-key inventory: 1 000 units for 19 580 (as total). - Beginning Category WiFi repeater inv. : 2 000 units for 16 530 (as total). Inventories are valued with the weighted average cost method. Material purchases: - Modems: 326 500 units at 4,80 per unit. - Processors: 92 500 units at 3,00 per unit. Workshop Machine hours: Each hour costs 5,00 Direct distribution expenses: - Salesmen commissions 5% of the finished good selling price. Production: 4G-keys 116 000 units Wifi repeaters 75 000 units Sales 4G-keys 108 000 units with a unit sale price of 30 Wifi repeaters 66 000 units with a unit sale price of 20