units Galleria a manufacturing business makes a product in two models, M1 and M2. Details are: Annual sales M1 M2 8000 8000 No of sales orders 60 250 Sales price per unit RM54 RM73 Direct material cost per unit RM11 RM21 Direct labour hours per unit 2 2.5 Direct labour rate per hour RM8 RM8 Special parts per unit 2 8 2000 100 Production batch size units units Set-ups per batch 1 3 Issues of material for each batch 1 1 Overhead analysis RM set-up costs 97,600 Material handling costs 42,000 Special part handling costs 50,000 Customer invoicing costs 31,000 108,00 Other overheads 0 328,60 0