Task 6. The following are consumed for the production of one unit: 18 kg of material A (price 1 / kg and 3 m) material B (price 2 / m) Direct labour per unit of product Estimated (planned) variable overheads per year Responsibility centre 14,000, 1: Direct labour 70,000 h ===== ===== Responsibility centre 21 000, Responsibility centre 1: 20 hours; rate 0,30/h Responsibility centre 2: 30 hours; rate 0,50/h Calculates: 1. variable production costs per unit 2. unit cost of production 3. full cost of one unit 2: Direct labour 180 000 h Estimated (planned)fixed overheads and general operating expenses per year Production costs - 100,000 Selling expenses -30 000 Administration expenses -15 000