BPP Revision Kit question 6 – Linacre Co

Hello,

I am really struggling with part b) on this BPP question in the revision kit.

I understand in the workings 1, 2 and 3 where they got the information to work this out. But working 4, which breaks down how the overhead per unit for set up costs etc baffles me. I’m not sure where any of this information is pulled out or what the difference is better general O/H and overheads.

Looking through this forum I am assuming that tutors have the revision kit copy but I can screen shot if need be!

Thanks