Tumut Snow Equipment Manufactures Snow Boards Required:
Prepare an Analysis of Change in Annual Costs from the Manufacture

Tumut Snow Equipment manufactures snow boards.The following information relates to the manufacture of boards in its Bredbo plant:
$$\begin{array} { l r r } & 2017 & 2018 \\\text { Units produced and sold } & 21500 & 26300 \\\text { Direct manufacture labour-hours } & 11000 & 13000 \\\text { Direct materials used (square metres) } & 65000 & 76000 \\\text { Direct manufacture cost per hour } & \$ 16 & \$ 17 \\\text { Direct materials cost per metre } & \$ 10 & \$ 11\end{array}$$
Required:
Prepare an analysis of change in annual costs from 2017 to 2018 including direct materials,direct manufacturing labour and total inputs.
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