( After the initial overhead allocation and apportionment has been completed, the overhead analysis sheet for a car repair workshop is as follows: (in =) and Total OH Vehicle Crash Tyre cost servicing repairs fitting Canteen vending 82,000 74,000 2,33,000 61,000 16,000 The costs of the canteen and vending activity are to be reapportioned to the other activities on the basis of the number of personnel employed on each activity. and Vehicle Crash Tyre Canteen servicing repairs fitting vending 15 5 No. of 20 personnel Determine the canteen and vending cost to be apportioned to the crash repair activity. (4) (ii) A company manufactures product A. Data for product A are as follows: Direct material cost per unit 39 Direct labour cost per unit 319 Direct labour hours per unit 3 hours Production overhead absorption rate 37 per direct labour hour Mark-up for non-production overhead costs 7% of total production cost. The company requires a 17 per cent return on sales revenue from all products. Calculate the selling price for product A. (6) ( After the initial overhead allocation and apportionment has been completed, the overhead analysis sheet for a car repair workshop is as follows: (in =) and Total OH Vehicle Crash Tyre cost servicing repairs fitting Canteen vending 82,000 74,000 2,33,000 61,000 16,000 The costs of the canteen and vending activity are to be reapportioned to the other activities on the basis of the number of personnel employed on each activity. and Vehicle Crash Tyre Canteen servicing repairs fitting vending 15 5 No. of 20 personnel Determine the canteen and vending cost to be apportioned to the crash repair activity. (4) (ii) A company manufactures product A. Data for product A are as follows: Direct material cost per unit 39 Direct labour cost per unit 319 Direct labour hours per unit 3 hours Production overhead absorption rate 37 per direct labour hour Mark-up for non-production overhead costs 7% of total production cost. The company requires a 17 per cent return on sales revenue from all products. Calculate the selling price for product A. (6)