In B11 and C11, use the information in the BOM to calculate the Direct material costs for one unit of each product.

D4 In B12 and C12 use the Average Hourly Rate and the appropriate Labour Hours per Unit in the Costs sheet to calculate the cost of labour to produce one unit of each.

D5 In B17 and C17 calculate the contribution margin per unit for each product (ensure you include vary with unit and vary with revenue costs).

Cost Volume Profit Analysis Fixed Costs Labour Costs Labour Costs per hour \begin{tabular}{|lr|rr|lr|} \multicolumn{1}{c}{ Regular Rate } & \multicolumn{2}{c|}{ Saturday Rate } & \multicolumn{2}{c|}{ Average Hourly Rate } \\ \hline$ & 25.00 & $ & 33.75 & $ & 26.46 \\ \hline \end{tabular} \begin{tabular}{|c|} \hline Weekend Loading \\ \hline 35.0% \\ \hline \end{tabular} Labour Hours per Unit \begin{tabular}{|l|r|} \hline JB Compact & 1.8 \\ \hline JB Master & 2.5 \\ \hline \end{tabular}