Sunrise Ltd produces and sells custom made kitchen cupboards to its customers. Each job is unique. In January 20X1, it completed all outstanding orders, and then in February 20X1, Sunrise Ltd worked there were two jobs: 1,600 units of KC1 and 1,400 units of KC2. Total direct materials consumed by KC1 was $75,000 and total direct materials consumed by KC2 was $55,080. Total direct labour cost was $484,000, in which KC1 used 11,000 hours of direct labour, and KC2 used 8,360. Manufacturing overhead costs were allocated at a budgeted rate of $22 per direct production labour-hour. All Jobs were completed in February. You are required to determine how much is the cost per unit of each job (30\%). From 1 Jan 20X2, apart from operating on Job order, the management of Sunrise Ltd decided to operate mass production systems on the kitchen cupboards and sell it in three countries. At the end of 20X2, the management of Sunrise Ltd wanted to set the 203 budget of Indirect Manufacturing costs that considered to be related with the Direct Labour hours. The production manager has provided 12 months data on those two variables (see below). You are required to prepare the cost function using simple regression analysis (submit the summary output from the excel regression to show your working). You need to use your cost function to predict the increase of Manufacturing Overhead cost for each 100 hours of Direct labour increase within the relevant range. As in 203 the management expected an increase of sales that may increase the Manufacturing overhead cost, how much would be the Manufacturing overhead cost for the first quarter (January to March) if the estimated Direct labour hours are 900, 925 and 950 hours for January to March respectively (40\%). Sunrise Ltd operates in three countries. The competition is increasing, and management wants to know its cost-volume-and profit analysis of in each country. For that reason, the cost accountant of the company explores more detail data of each market that may be slightly different in design and national income of a country that may affect the cost and selling price to each country. The data collected indicates the following: You are required to calculate the break-even point of the product in units and dollars of each location. In addition, if the plan is to sell 80,000 units of the product by each location, calculate the budgeted profit for each location and give your comment on the result regarding how the Sales price, variable and fixed costs affect the profit of each countries (30\%)