Going through past papers, does anybody know where the figures for the absorption costing method of $90 & $157.50 (Fountain) and $15 & $26.25 (Goblin) come from? e.g. for Goblin material overheads $720,000 (30% x $2.4m) / 28,000 units (4,000×7) = $25.71 why is answer $15?