XYZ Limited is considering filling some surplus productive capacity by accepting a one-off order and has prepared the following cost estimate: Cost estimate Direct materials 3,000 units of X at 20 (original cost) (see note1) 00 units of Y (see note 2) Other direct materials (see note 3) 60,000 11,000 16,000 Direct labour Skilled staff (see note 4) 24,000 Trainees (see note 5) 12,500 Depreciation on finishing press (see note 6) Annual depreciation (12,000 straight line, 6 weeks) Subcontract work (see note 7) Supervisory staff (see note 8) Administration overhead at 5% of above costs (see note 9) 1,500 20,000 16,000 8,050 The following notes are also relevant (please see the following page)