KDF Itd has provided the

following schedule of

expenditures for two of its

activity levels from their past

records:

$40,000$

units

$70,000$

units

$90,000$

units

Material

cost $($ksh$)$

$6,360,0009,780,000$

S$=?$

Labour cost $4,620,000$

$($ksh$)$

T$=?$

$9020,000$

Maintenance

cost $($ksh$)$

U$=?$

$3,960,000$

V$=?$

Total cost

W$=?$

X$=?$

Y$=?$

The fixed maintenance cost at $70,000$ units activity level is ksh $600,000$

Required:

Calculate the missing value $U$

A$.Ksh3,040,000$

B$.$ Ksh $1,880,000$

C$.$ Ksh $2,680,000$

D$.$ Ksh $2,520,000$