Refer to the exhibit.

Storm Limited manufactures a single product, the cost and selling price of which are given below:
The breakeven point is:

The direct labor rate variance is:

Eton Ltd. operates a manufacturing process that produces product A.
Information for this process last month is as follows:
(a) Opening work in progress - 2,500 kg valued at £2,000 for direct material and £1,500 for labour and overheads.
(b) Materials input - 25,000 kg at £2.10 per kg.
(c) Labour - £10,000
(d) Overheads - £5,000
(e) Output during the month - 20,000 kg
(f) There were 7,500 units of closing work in progress which was complete as to materials and 30% complete as to conversion.
(g) Normal loss for the month was 3% of input and all losses have a scrap value of £1 per kg.
What was the value of closing work in progress at the end of the month (to the nearest £)?

It is company policy that the closing inventory of finished goods must be equal to 20% of the following month's budgeted sales. The budget sales for November and December are 6,000 and 7,000 units respectively.
The budgeted production for November will be?

Refer to the exhibit.

The following data are available for last period for the x-ray department of a local hospital:
The x-ray department cost per patient for last period was (to the nearest $0.01) is: