KDF ltd 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$)$

$6,360,000$

$9,780,000$

S$=?$

Labour cost $($ksh$)$

$4,620,000$

T$=?$

$9,020,000$

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 S