Legend:
Subscripts A, B for products
x=Quantity of goods produced
DMC=Direct cost of materials
dmc=Direct cost of materials per unit
DLC=Direct cost of labour
dlc=Direct cost of labour per unit
OH=Total overhead
IMC=Indirect cost of materials
ILC=Indirect cost of labour
imc=Indirect cost of materials per unit
ilc=Indirect cost of labour per unit
tc=Total cost per unit