Task $5$: $20P$ Cost center and cost object calculation and sales price determination

$5\mathrm{.}1$: $[15$ P$]$ The Deluxe Coffee Machine company $($DCM$)$ designs and produces the top$-$premium coffee

machine CoffeeDream which it sells via its website to consumers. Despite its special market position, the

company conducts a detailed cost center accounting to show the costs for each of its departments

transparently and to allocate the costs as cause$-$and$-$effect related as possible to its CoffeeDream

product. The company records all its primary costs per department, it does not distinguish between

direct and overhead costs.

Based on the annual data provided in the below table, please do the internal cost allocation all the way

to the final cost centers Production and Admin&Sales and calculate the total product unit costs for $1$

CoffeeDream machine. Assume that all produced products are also sold.