Cost & Revs

Hi guys,

I'm doing the first practice assessment on the AAT website and on the first question I am unsure how they have worked the cost per kg out... has anyone got any calcs for working this out?

http://www.aat-interactive.org.uk/elearning/Sample_assessments_AQ2013/AQ2013_CSTR_sample1/index.html

Thanks
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