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The following data have been extracted from the accounts of REF plc. Production volume (units) 1,000 2,000 /unit /unit Variable materials 4.00 4.00 Variable labour

The following data have been extracted from the accounts of REF plc.

Production volume (units)

1,000

2,000

/unit

/unit

Variable materials

4.00

4.00

Variable labour

3.50

3.50

Production overhead - department 1

6.00

4.20

Production overhead - department 2

4.00

2.00

The total fixed cost (FC) and variable cost per unit (VC) is:

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