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A hotel has 80 rooms which are all occupied in a 30-day period. Each department has incurred costs in the period as follows:What is the cost per service unit (to two dp)? ______

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The following are the costs for a batch of 100 birthday cards.The overhead absorption rate is $25 per labour hour. Labour is charged at $10 per hour.What is the cost per unit unit for a single birthday card? ______

A boat-building company has been approached by a client for a new sailing boat. The company has gathered the information needed to prepare the quote as follows:If the markup is 75%, what is the selling price? ______

A machine is bought for $750,000. It has a useful life of five years. Using the reducing balance method at a rate of 50%, what is the depreciation charge in Year 3? ______

In June, an organisation receives three deliveries of inventory as shown below and issues 300 units.Using the period weighted average valuation method, what is the total cost of the 300 units issued (to the nearest whole number)? ______

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