Homework answers / question archive / Manufacturing Costs (1500 hydrofoils) Direct labour 98,000 Direct materials (hydrofoils) 35,000 Direct materials (surfboards) 26,000 Variable portion 41,000 Fixed portion 92,000 Selling and admin costs (1500 hydrofoils) Variable portion 17,500 Fixed portion 44,000

Manufacturing Costs (1500 hydrofoils) Direct labour 98,000 Direct materials (hydrofoils) 35,000 Direct materials (surfboards) 26,000 Variable portion 41,000 Fixed portion 92,000 Selling and admin costs (1500 hydrofoils) Variable portion 17,500 Fixed portion 44,000

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Manufacturing Costs (1500 hydrofoils) Direct labour 98,000 Direct materials (hydrofoils) 35,000 Direct materials (surfboards) 26,000 Variable portion 41,000 Fixed portion 92,000 Selling and admin costs (1500 hydrofoils) Variable portion 17,500 Fixed portion 44,000