t-plus pri Kersha manufactures a particular design of garden umbrellas. During a typical month Kersha makes 120 products. The following costs are incurred: Direct materials Direct labour Indirect costs $ 420 510 2670 Kersha's policy is to calculate a selling price using a mark-up of 60%. a. Calculate the selling price of one windbreak. The Baysands Hotel has ordered 25 umbrellas from Kersha. b. Calculate the profit to be made on this order.​