P.13.5 A jobbing factory has undertaken to supply 200 pieces of a component per month for the ensuing 6 months. Every month a batch order is opened against which materials and labour-hours are booked at actuals; overheads are levied at a per/Labour hour rate. The selling price contracted for is 78 per piece. From the following data, present the cost and profit per piece of each batch order and overall position of the order for 1,200 pieces: j22 WIVO, DI Direct wages 120 140 150 140 150 160 Direct labour hours 24 28 28 27 30 32 May Months Batch output Material cost January 210 2650 February 200 640 March 220 680 April 180 630 200 700 June 220 720 The other details are: Month Chargeable expenses January 212,000 February 10,560 March 12,000 April 10,580 May 13,000 June 12.000 Direct labour-hours 480 440 500 460 500 480