Reuse Products Ltd recycles plastic to produce two sizes of rubbish bins: small and large. The accountant has produced the following estimates for the next financial year. Small 35,000 $40.00 Large 50,000 $65.00 9.00 Budgeted sales next year Selling price per unit Costs Direct materials Direct manufacturing labour Variable manufacturing overhead Fixed Manufacturing overhead Machine hours per unit 4.25 13.50 2,75 4.75 6.25 12.00 2 hours 8.00 1 hour Reuse Products Ltd recycles plastic to produce two sizes of rubbish bins: small and large. The accountant has produced the following estimates for the next financial year. Small 35,000 $40.00 Large 50,000 $65.00 9.00 Budgeted sales next year Selling price per unit Costs Direct materials Direct manufacturing labour Variable manufacturing overhead Fixed Manufacturing overhead Machine hours per unit 4.25 13.50 2,75 4.75 6.25 12.00 2 hours 8.00 1 hour