Windhoek Manufacturers produces two products, Amber and Black. The following cost estimates have been prepared using the traditional absorption costing approach. Selling price per unit Production costs per unit: Material costs Direct labour costs Manufacturing overhead cost Profit per unit Additional information. Estimates sales demand Machine hours per unit Amber Black N$ N$ 69 93 27 24 6 15 12 18 24 36 Amber Black 9 000 0.75 12 000 1.20 Marks Required Sub- Total total 1.1 Calculate the return per machine hour for each product if through put accounting approach is used. 5 5 1.2 Calculate the profit for the period, using a throughput accounting approach, assuming the company priorities Black 8 13