Riemay, SA Following Are the Actual Costs of Producing 35,000 Cards:
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Essay

Riemay, SA., has done a cost analysis for its production of sports cards. The following activities and cost drivers have been developed: $\begin{array}{ll}\text { Activity } & \text { Cost Formula } \\\text { Photography } & £ 50+£ 35 \text { per labour hour } \\\text { Printing } & £ 25,000+£ 0.01 \text { per machine hour } \\\text { Setups } & £ 25 \text { per batch } \\\text { Purchasing } & £ 25+£ 25 \text { per purchase order }\end{array}$ Following are the actual costs of producing 35,000 cards:
60 labour hours; 500 machine hours; 5 batches; 30 purchase orders $\begin{array}{lr}\text { Photography } & ? \\\text { Printing } & £ 25,000 \\\text { Setups } & ? \\\text { Purchasing } & £ 770\end{array}$ The following variances were given in the activity performance report: $\begin{array}{lr}\text { Photography } & £10 \mathrm{~F} \\\text { Printing } & ? \\\text { Setups } & £20 \mathrm{U} \\\text { Purchasing } & ?\end{array}$