Product calculation 7.

Omega AB, a small Swedish engineering company, shows the following direct costs, etc. for their products.

	Product A	Product B	Product C
Direct material, SEK / pc	8	10	14
Direct salary, SEK / pc.	10	20	16
Direct sales cost, SEK / pc	12	10	14
Volume, number	14000	10000	12000

As the company, as part of the follow-up of the profitability of the products, regularly prepares mark-up calculations, the following information is available on indirect costs:

Material costs, fixed, are distributed through direct material in kronor. Material cost surcharge = 80%.

Manufacturing costs, fixed, are distributed through direct wages in kronor. Manufacturing cost surcharge = 110%.

Business costs, fixed, are distributed through manufacturing costs. Business cost surcharge = 50%.

Based on the above, you can now answer the following two sub-questions. Enter your answers in whole kronor, SEK. Do not put out plus / minus signs and have no space or dot for thousands. Each correctly answered sub-question gives 4 points.

a) Total business costs amount to........ SEK

b) Total cost for product B amounts to......... SEK