$($a$)$ Oli Ltd$.$ provides you with the following information:

Estimated Level of Activity: Completed Units of Production $1,04,000$ plus units of WIP

$\backslash$table$[[$Raw material,$19\mathrm{.}6\%$ of the selling price$],[$Wages$,10\mathrm{.}6\%$ of the selling price$],[\backslash$table$[[$Production Overheads $($including depreciation of $15$