In a factory, four types of jobs are performed in separate production departments A, B, C and $\mathrm{D}$. In addition there are three service departments, K, $\mathrm{L}$ and $\mathrm{M}$. Costs have been allocated to the departments as follows:

Production departments

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

\hline & & & & & & & \\

\hline & A & $B$ & C & $D$ & K & \begin{tabular}{llll}

$L$

\end{tabular} & M \\

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

\hline Indirect labour & 8,000 & 12,000 & 16,000 & 4,000 & 3,000 & 6,000 & 8,200 \\

\hline Other expenses & 5,400 & 6,200 & 7,200 & 3,000 & 9,000 & 4,000 & 4,000 \\

\hline

\end{tabular}

The expenses of the service departments are to be allocated between other departments as follows:
Dept K to Depts A 20\%; B 25\%; C 30\%; D 15\%; M 10\%.
Dept $L$ to Depts A $35 \%$; C 45\%; D 20\%.
Dept M to Depts B $40 \% ;$ C $25 \% ;$ D $35 \%$.
In departments $A$ and $C$ the job costing is to use an overhead rate per direct labour hour, while in $B$ and $D$ a machine hour rate will be used. The number of direct hours and machine hours per department is expected to be:
Direct labour hours \begin{tabular}{cccc}
A & $B$ & $C$ & $D$ \\
4,000 & 8,000 & 8,900 & 5,400 \\
3,800 & 5,200 & 5,800 & 4,800 \end{tabular}
You are required to calculate:

(a) The overhead rates for departments $A$ and $C$.

(b) The overhead rates for departments B and D.
Keep your answer - it will be used as a basis for the next question.