A company manufactures a machine. The machine is made from two types of raw material and is assembled in a factory using skilled labour. The engine for the machine is purchased from an outside supplier.
The following costs relate to the manufacture of one machine:

What is the finished goods inventory valuation for one machine using throughput costing?

A manufacturing company is preparing the production budget for the forthcoming year.
The following budgeted information has already been obtained:

How many units will need to be produced for the forthcoming year?
Give your answer to the nearest whole number.