Q1) The information in Appendix below reflects this analysis of budgeted costs for the six month period to 30 June 2004. The total cost $709500 and distributed according given below percentage applied. Cost Types Production line A Labor, power, etc 41.437632% Set-up of machines 5.637773% Production scheduling 4.171952% WIP movement 5.130374% Purchasing and receipt of material 6.976744% Material scheduling system 2.536998% Design/Testing routine 2.255109% Production line development 3.523608% Production line maintenance 1.268499% General factory administration 17.618041% General factory occupancy 9.443270%