1) A company employs 20 direct production operatives and indirect staff in its manufacturing department. The normal operating hours for all employees is 38 hours per week and all staff are paid a basic rate of $ 5 per hour. overtime hours are paid at the basic rate plus 50%. During a particular period week all employee worked 44 hours to meet the company to meet the company's requirements. Calculate the amount charged to production overhead.

2) A product that a company manufactures requires 3 kg of material costing A $12.40 per kg of material B costing $ 11. 20 per kg. The product requires 2 hours of labour at a cost of $ 14.80 per hour. the product is sold in packs of 10 and package of 10 units cost $44.00. Fixed production costs are $120,000 per annum and selling, distribution and administration cost are $48,000 per annum. The company makes $15,000 units of the product each year. What is the total cost of the product