1 Product X is produced in two production cost centres. Budgeted data for product X are as follows:

Cost centre A

Cost centre B

Direct material cost per unit

£60.00

£30.30

Direct labour hours per unit

3

1

Direct labour rate per hour

£20.00

£15.20

Production overhead absorption rate per direct labour hour

£12.24

£14.94

General overheads are absorbed into product costs at a rate of 10% of total production cost.

If a 20% return on sales is required from product X, its selling price per unit should be

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(b) management: leadership

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.