A manufacturer is producing five types of job, each in a separate production department P, Q, R, S and T. In addition, there are two service departments F and G. Costs have been allocated to the departments as follows:

\begin{tabular}{|c|c|c|c|c|c|c|c|}

\hline & \multicolumn{5}{|c|}{ Production departments } & \multicolumn{2}{|c|}{\begin{tabular}{l}

Service \\

departments

\end{tabular}} \\

\hline & $P$ & $Q$ & $R$ & S & $T$ & F & G \\

\hline & $£$ & $£$ & $£$ & $£$ & $£$ & $£$ & £ \\

\hline & 15,000 & 21,000 & 9,000 & 18,000 & 12,000 & 20,000 & 18,000 \\

\hline Othe & 2,000 & 3,000 & 4,000 & 4,500 & 1,500 & 8,000 & 10,000 \\

\hline

\end{tabular}

The expenses of the service departments are to be allocated between other departments as follows:

Dept F to Depts P 15\%; Q 10\%; S 40\%; T 20\%; G $15 \%$.

Dept G to Depts P $20 \%$; Q $15 \%$; R $30 \%$; S $25 \%$; T $10 \%$.

In departments $\mathrm{R}$ and $\mathrm{T}$ the job costing is to use an overhead rate per direct labour hour, while in the other production departments a machine hour rate will be used. The number of direct labour hours and machine hours per department is expected to be:
Direct labour hours \begin{tabular}{ccccc}
$P$ & $Q$ & $R$ & $S$ & $T$ \\
10,000 & 12,000 & 8,000 & 15,000 & 5,000 \\
7,000 & 9,000 & 5,000 & 14,000 & 3,000 \end{tabular}
\section*{You are required to calculate:}

(a) The overhead rates for departments $\mathrm{R}$ and $\mathrm{T}$.

(b) The overhead rates for departments $\mathrm{P}, \mathrm{Q}$ and $\mathrm{S}$.
Keep your answer - it will be used for Question 37.4A.