One important cost object (LU05) for KMC will be the Kayoola Solar Bus, as soon as sales and production ramp up. KMC wants to know, whether or not their projected revenues of 72,000 per bus is cost-effective (all values converted from UGX to ). You are asked to apply a job costing approach (LU07) in order to calculate the costs per bus. KMCs manufacturing is split up in four cost centers, three for assembly and one cost center quality assurance. The direct materials costs for one bus are included in the following table: Material Purchase price Powertrain 3,800.00 Body parts Chassis frame parts PV cells Batteries All other components 2,300.00 1,800,00 1,440.00 49,000.00 9,600.00 4 The situation in the four manufacturing cost centers in terms of costs and working hours is provided in the following table. Please notice that these values are the totals for all three types of buses that are produced in the Jinja factory. Cost Center Relevant data Powertrain and chassis frame assembly Working hours: 2.400 h Costs per month: 48,900 Bus body assembly Working hours: 1.600 h Costs per month: 22,200 Final assembly Working hours: 3.200 h Costs per month: 26,100 Quality assurance Working hours: 800 h Costs per month: 9,600 Material handling overhead costs have an estimated value of 18,900 /month. The monthly total direct materials costs are 12,580,000 . All other overhead costs (including administration overhead costs and sales overhead costs) are related to a single cost center administration. The sum of these overhead costs is 87,800 per month. The assembly times for one Kayoola Solar Bus are 6.5 h, 8 h and 7h for the three assembly cost centers. The final inspection in the quality assurance department takes 2.5 h. Please calculate the costs of production per bus and the total costs per bus for the Kayoola Solar Bus! What is the current income per unit, based on your calculations in absolute value and in percentage of revenues? Please provide one example of variable and fixed costs for the Kayoola Solar Bus!