1. Identify direct and indirect costs associated with producing Product X and Product Y using job costing.
2. Allocate overhead costs based on machine hours, with Product X using 200 hours and Product Y using 150 hours.
3. Calculate the total cost per unit for both products and determine their profitability.
4. Recommend pricing strategies based on the cost analysis to maximize profitability.

Cost Element	Product X ($)	Product Y ($)
Direct Materials	50,000	40,000
Direct Labor	30,000	25,000
Variable Overhead	10,000	8,000
Fixed Overhead	20,000	15,000
Machine Hours	200 hours	150 hours