Calculate the reorder level and minimum inventory level using the provided data.

$$\text{Reorder Level} = 7280 \text{ units}$$

The reorder level is $\boxed{\text{7280 units}}$.

$$\text{Minimum Level} = 7280 \text{ units} - 4600 \text{ units}$$ $$\text{Minimum Level} = 2680 \text{ units}$$

The minimum level is $\boxed{\text{2680 units}}$.

$$\text{Maximum Level} = 7280 \text{ units} + 6000 \text{ units} - 2400 \text{ units}$$ $$\text{Maximum Level} = 13280 \text{ units} - 2400 \text{ units}$$ $$\text{Maximum Level} = 10880 \text{ units}$$

The maximum level is $\boxed{\text{10880 units}}$.

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Cost Calculations

• Given Data:

  • Variable overhead = N8,000
  • Fixed overhead = N9,300
  • Direct materials cost = N12,000
  • Direct labour cost = N9,000
  • Output for the month = 3000 units

• Calculations:

$$\text{Prime Cost} = \text{Direct Materials Cost} + \text{Direct Labour Cost}$$ $$\text{Prime Cost} = \text{N}12,000 + \text{N}9,000$$ $$\text{Prime Cost} = \text{N}21,000$$

$$\text{Prime Cost per Unit} = \frac{\text{Prime Cost}}{\text{Output for the Month}}$$ $$\text{Prime Cost per Unit} = \frac{\text{N}21,000}{3000 \text{ units}}$$ $$\text{Prime Cost per Unit} = \text{N}7 \text{ per unit}$$

The prime cost per unit is $\boxed{\text{N}7}$.

$$\text{Production Cost} = \text{Prime Cost} + \text{Variable Overhead} + \text{Fixed Overhead}$$ $$\text{Production Cost} = \text{N}21,000 + \text{N}8,000 + \text{N}9,300$$ $$\text{Production Cost} = \text{N}38,300$$

$$\text{Production Cost per Unit} = \frac{\text{Production Cost}}{\text{Output for the Month}}$$ $$\text{Production Cost per Unit} = \frac{\text{N}38,300}{3000 \text{ units}}$$ $$\text{Production Cost per Unit} \approx \text{N}12.77 \text{ per unit}$$

The production cost per unit is $\boxed{\text{N}12.77}$.