The following information has been extracted from the books of Solarcross Ltd for the year to 31 March 2000:

Units '000'

Production

30

Sales

24

Production cost incurred:

Sh '000'

Direct material

7,200

Direct labour

1,800

Variable overheads

1,500

Fixed overheads

2,700

Selling and administrations costs:

Sales and salaries

450

Variable sales commission

300

Promotion and advertising

480

Other fixed costs

720

The company's unit selling price is Sh 550.