Tallulah Trott, a friend of yours, has recently set up a small business making curtains. She has supplied you with the following figures, and has asked your advice on a number of issues: Costs per month $ Materials 4,100 Labour 5,000 Production overheads 2,000 Selling and distribution overheads 1,000 Administration overheads 500 The above costs are based on producing and selling 1200 pairs of curtains per month at a selling price of $15 each. 80% of labour costs are fixed, as are 75% of production overheads, 60% of selling and distribution overheads, and 100% of administration overheads. All other costs vary directly with output.