The company produces and sells two products X and Y at a sale price of $100$ and $300$ respectively. Production and processes$($a$)$ During production, each product undergoes two processes, $\text{'}$A$\text{'}$ and $\text{'}$B$\text{'}.$b$)$ During process A$,$ product X needs to be treated for $2$ hours and productY for $4$ hours.$($c$)$ In process $\text{'}$B$\text{'},$ product X takes $1$ hour to process and product Y takes $3$hours. d$)$ Work performed in process A is paid at the rate of $4$  per hour, process B $-5$  per hour$\mathrm{.}2)$ Both products are made of materials C$,$ D and E; the quantity of eachof these materials required for the manufacture of a unit of theproduct is:Product Product Price $/$per unitMaterials C $37931,00$Materials D $102400,20$Materials $20750,203)$ A royalty of EUR $1$ per unit is paid for the production of product X $($according to the license$)\mathrm{.}4)$ Annual sales volume: product X $-15,000$ units;product Y $-10,000$ units$5)$ Sellers receive a commission of $5\%$ of revenue$\mathrm{.}6)$ Packaging material costs $1$ for product X and $4$ for product Y$\mathrm{.}7)$ The cost of transporting the product to the consumer is $2$ for product X and $5$ for product Y$\mathrm{.}8)$ Advertising expenses are $90,000(2\%$ of revenue$)29)$Other $($overhead$)$ annual costs are: Indirect wagesProcess $..25000$Process $\mathrm{.}40000$Warehouse $($Storage$)20000$Canteen $10000\_ \_\_\_\_95000$Indirect materialsProcess $..51510$Process $..58505$Warehouse $($Storage$).\mathrm{.}1310$Canteen $8425119750$Building rent $.450000$Equipment depreciation $.\mathrm{.}140,000$Lighting costs $50,000$Insurance costs:Buildings $\mathrm{.}3,750*$ Employees $($rate is $2\%$ of salary$)12,000$Heating costs$4,500\mathrm{ 6}60250$Total amount$\mathrm{.}875000$Table $1.$Responsibility Centers Area occupied, sq$.$meters Book value of machinery, Number of employees Direct labors hours Equipment Power,$\%$Number of requests$\mathrm{ (}$from warehouse$)$Process $100000100000040700008010000$Process $500002000003045000205000$Warehouse$($Storage$)10000015000010$Canteen $50000500005$Total $300000140000085115000100150001.$ Create a general production cost analysis table.$*$ Please note that the insurance for employees is calculated at $2\%$ of the totalsalary$\mathrm{.}2.$ Calculate the overhead rates for processes A and B$\mathrm{.}3.$ Calculate the production costs of two products $($X and Y$)\mathrm{.}4.$ Calculate the income the company receives from product X and product Y$.$ 

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