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From the information given below, prepare a standard cost card extract for one unit and enter on the standard cost card the costs to show subtotals for:
(a) prime cost;
(b) variable production cost.
The following data is given for the standard details for one unit:
Direct materials: 40 square metres @ £6.48/sq m
Bonding department–48 hours @ £12.50/hour
Finishing department–30 hours @ £11.90/hour
Budgeted costs and labour hours per annum:
Variable production overhead: