Mrs phones buys phone parts from several well know phone manufacturers, assembles the phone, brands it and then packs it ready to sell to the customers. When she buys the phone it costs 200 and she treats this as her direct costs in the standard cost card. Overheads for the three processes are as follows; Packaging Phone Assembly Branding 180 Labour hours 250 5,000 Machine hours 80 Annual Overheads () 8,400 2,500 It takes the following times to complete each task Assembly Branding Packing 25 Time taken to complete task in minutes 12 8 Mrs phones adds a profit mark up of 18% to all her products Required Complete the standard Cost Card Below Enter all values to 2 demical place with no sign Standard Cost Card Direct Costs 200.00 Phone Assembly Branding Packaging Total Cost Profit Mark up 18% Selling Price