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TB TS TP Total Number of tablets produced 1.000 000 400 2.000 ($3 ($) ($) ($) Prime Costs 260.000 350.000 300.000 910.000 Manufacturing overhead {MOHJ

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TB TS TP Total Number of tablets produced 1.000 000 400 2.000 ($3 ($) ($) ($) Prime Costs 260.000 350.000 300.000 910.000 Manufacturing overhead {MOHJ cost * 635.000 411.000 2?4.000 1.3?0.000 Total manufacturing cost 045,000 ?61,000 5?4,000 2.230.000 Cost per tablet 945.00 1.263.133 1.435.00 Sales price per tablet . m40% mark-u of cost 1.300 1.000 2.000 *MOH costs are allocated on the basis of number tablets produced The cost of resources and resource drivers collected for the month Just ended are as follows. RESDUI'DB Driver 125.000 # Advertisements 10 150.000 # Moulding machines 2 2,100,000 Resources $ Electricity Advertising Moulding machine depreciation Four main activities and their activity drivers are identied as follows: Resources Consumed 6 Employees 1,000 KWhrs 4 Employees 2 moulding machines 9.000 KW hours 12 Employees 10 Advertisements 3 Employees Activity Drivers Research 8; Development No. of model upgrades Machine set up No. of set ups No. of production runs Assembly No. of tablets produced Advertising No. of ads placed uently of Actlvltl Drivers No. of model upgrades No. of set ups 10 No. of production runs 50 . of tablets produced . of ads laced

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