(a) For YourCo plc, calculate the units of output and labour-hour OARs based on total overheads, given that: total overheads for the period amount to £250,000; units of output were, for the same period: product A = 10,000, product B = 15,000, and product C = 25,000. The labour hours per unit are 0.5 hours for product A, 2 hours for product B, and 0.6 hours for product C.

(b) Calculate the overheads to be absorbed by each product and prepare a table to highlight the differences between the two overhead absorption methods used in part

(a) of the exercise.