Please explain where you get figures from.

Exhibit 1 Direct Variable Costs of Departments Administration (A) Direct Variable Costs ($million) Maintenance Stores Curry (M) (S) (C) Spring Rolls (SR) 0.7 0.5 0.1 Material Other variable 0.1 0.1 1.8 0.8 0.2 0.2 General factory overheads, which are all fixed, are budgeted to amount to an annual cost of $3.6 million. They are allocated to all departments on the basis of floor space occupied. Floor space is displayed in Exhibit 2. Exhibit 2 Floor Space of Departments Floor Space of Departments (square metres) Administration Maintenance Stores Curry (A) (M) (S) (C) 160 80 240 640 Spring Rolls (SR) 480 In order to calculate full product costs for Curry and Spring Rolls, the service department costs are next allocated to the manufacturing departments using the step- down method (in the order shown) based on the estimates of the usage of the service required. These usage estimates are displayed in Exhibit 3. They are expressed in percentages and are assumed to be reliable over the current capacity range. Exhibit 3 Departmental Usage (%) of Service Departments Departments Receiving Service Administration Maintenance Stores Curry (A) (M) (S) (C) Spring Rolls (SR) 10 20 40 30 Departments Providing Service Administration (A) Maintenance (M) Stores (S) 25 50 25 60 40 Vasian establishes product costs per unit based on budgeted volume. Annual volume figures are provided below in Exhibit 4. Exhibit 4 Annual volume of Vasian's products Maximum capacity Budget Annual Volume (units) Curry (C) Spring Rolls (SR) 200,000 100,000 150,000 70,000 In addition to the threat from Bali Products, Vasian has had an enquiry from a firm (Wally's Ltd) who is putting in a bid to cater for a large North Island marketing expo. This marketing expo would provide good exposure for Vasian's products in the North Island. If Wally's Ltd is successful in its bid then it would wish to purchase 4,000 catering units only of Spring Rolls from Vasian and is offering $35/unit for this special order. Required: 1. Calculate the full product costs per unit for Vegan Curry and Vegan Spring Rolls. (20 marks)