Task 6. The following are consumed for the production of one unit: 18 kg of material A (price 1 / kg and 3 m2) material B (price 2 / m2) Direct labour per Estimated (planned) Estimated unit of product variable overheads (planned)fixed per year overheads and general operating expenses per year Responsibility Responsibility centre Production costs - centre 1: 1: 14,000, 100,000 20 hours; rate Direct labour 0,30/h 70,000 h Selling expenses -30 000 Responsibility Responsibility centre centre 2: 2: 21 000 Administration 30 hours; rate Direct labour expenses -15 000 0,50/h 180 000 h Calculates: 1. variable production costs per unit 2. unit cost of production 3. full cost of one unit