Overhead apportionment is best described as:

Refer to the exhibit.

A company operates a process costing system. The following data relates to Process X for the month of September.
Normal loss is 5% of input and all losses occur at the end of the process.
The number of equivalent units, using an average cost basis of valuation, was:
Materials:

Fixed costs can best be described as:

Refer to the exhibit.

C Ltd manufactures three products, which require the same type of materials. The following contribution and profit per unit is available:

In a period in which labour hours are in short supply, which of the following options is the rank order of production?

A new range of clothing is very unique and will not appeal everyone. You are aware that if you were to equally distribute all the units there is a chance that they would not all sell.
You decide that the best option would be to select specific stores in which to sell the items, making them rare and desirable. This way they will become highly sought after.
However, whilst this has the potential to be very profitable it also has the lowest probability.
By making this decision you are considered to be_______.