The head of the party service Ypsilon KG would like to produce special luxury cakes exactly matched to the customer's wishes offering two types, i.e. a wedding cake (type A) and a birthday cake (type B). Due to the very different degree of complexity associated with the two types, the controller wants to implement a process-oriented calculation in addition to the cost accounting previously applied. For the next period, the production of 300 wedding cakes and 900 birthday cakes are planned. The material costs are planned to be 10 units per wedding cake and 6 units per birthday cake. he following overheads are assumed:

Cost Center	Processes and planned Quantities		Overheads
	Directly involved in activity-	Not involved in activity	Involved in activity-	Not directly involved in activity
Material (Sourcing Processes)	780	department management	7.800	780
Party-service(Demand Analysis Processes)	1.140	department management	38.760	17.100
Kitchen (Working hors)	660	department management	15.180	13.200
Distribution (Delivery process)	1.200	department management	16.800	3.600
Totals			78.540	34.680

In addition, there are administrative overheads amounting to a total of € 10.122, which should be added to the production costs. For the production of 20 pieces the following necessary processes are assumed:

	A	B
Sourcing Processes	28	8
Demand Analysis Processes	34	14
Working hours in the kitchen	26	6
Delivery Processes	20	20

Assignments:

• Calculate the manufacturing costs on a per piece basis and in total, for the wedding cake (A) and the birthday cake (B) applying a classical overhead calculation (based on full cost accounting). Basis for the accounting of material- and manufacturing overheads is the costs directly attributable to the production overheads; the administration and distribution costs are based on the manufacturing costs.

• Calculate the manufacturing costs on a per piece basis and in total for the wedding cake (A) and the birthday cake (B) using a process-oriented calculation.