You have been asked to determine the labour and overhead costs for the Small, Medium and Pump Naturisan bottles using the original costing approach (as outlined by Peita), which resulted in the Small, Medium and Pump bottle unit costs for P&B Natural Co, in Figure 3. Show all calculations.

Peita explained that depreciation was allocated based on machine hours; labour costs were allocated based on direct labour hours and the remaining costs were allocated based on production volume.

FIG 1 Labour FIG 2 \begin{tabular}{|l|r|r|r|} \hline & Small & \multicolumn{3}{l|}{ Medium } & \multicolumn{2}{l|}{ Pump } \\ \hline Total Machine Hours & 147000 & 1592500 & 710500 \\ Total Direct Labour Hours & 67500 & 945000 & 337500 \\ Total Production Volume (no. of bottles) & 375000 & 8375000 & 3750000 \\ \hline \end{tabular} FIG 3 P\&B Natural Co \begin{tabular}{ll|ll|ll} \hline Small & Medium & \multicolumn{3}{|c|}{ Pump } \\ \hline$ & 1.77 & $ & 1.23 & $ & 1.08 \\ \hline \end{tabular}