The following relates to budgeted production of 100 units of skin care product- Arthi BB cream. Direct material costs to produce 100 units of Arthi BB cream is RM20 per unit. Direct labour rates are for the following job:

Assembly = RM 6 per hour

Packing = RM 4 per hour

To assemble and packing the 100 units of Arthi BB cream requires the following labor hour:

JOB (100 units of AB)	Labor Hours
Assembly	40
Packing	20

Factory overhead to produce 100 units of product AB is RM 2,200.

Direct expenses are RM850.

Required:

Calculate the PRIME COST of Arthi BB cream.

Calculate the PRODUCTION COST Arthi BB cream.

Calculate the selling price of Arthi BB cream if the profit is set at 20% mark-up.