... 2,600 30 0 (700) 3 2,700 800 2,900 30 0 (200)4 3, 400 700 3, 200 30 0 2005 4,000 600 3, 500 30 0 5006 4,500 500 3, 800 30 0 7007 4,900 400 4,100 30 0 8008 5,200 30 0 4,400 30 0 8009 5,400 200 4,700 30 0 ... standard profit mark-up of 25 per cent of full cost. Management is concerned by the lack of profit. Full cost for one unit of a product is calculated by charging overheads to each type of product ... batchesOther Labour 24,000 30 ,000 54,000 108,000 2overheads hours 33 3,20054,000 33 3,200[(12,000 × 2) + (12,000 × 21/2)]Total overheadsNumber of labour hours‘M05_ATRI3622_06_SE_C05.QXD 5/29/09...