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In the past financial year, the company ZITA accounts for the CBIs on the basis of Direct Working Hours (OHS) and has completed the production

  1. In the past financial year, the company ZITA accounts for the CBIs on the basis of Direct Working Hours (OHS) and has completed the production of three orders for which the following data are available:

Order A B C

Charged G. B. E. (in EUR) 1.650.000 2.100.000 2.250.000

Total Production Cost() 7.350.000 8.250.000 9.400.000

Real OAE 2.750 3.500 3.750

Given that the actual LWGs were less than the budgeted by 5,000, the budgeted LNGS are (amounts in euros):

  1. 2.000.000
  2. 3.000.000
  3. 6.000.000
  4. 9.000.000

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