1. A company makes a range of products with total budgeted manufacturing overheads of 973,560F incurred in the production departments (A, B, C) and one service department Department A has 10 direct employees who each we hours per week. Department B has five machines each of which is operated for 24 hours per week Department is expected to produce 148,000 units of final product in the budget period. The company will operate for 48 weeks in budget period Budgeted overheads incurred directly by ench department are: Production Department A 261,745Frs Production Department B 226,120Frs Production Department C 93,890Frs Service Department D 53,305Frs The balance of budgeted overheads are apportioned to departments as follows: Production Department A 40% Production Department B 35% 20% Production Department C Service Department D 5% Service Department overheads are apportioned equally to each production department. Required A. Calculate an appropriate predetermined overhead absorption rate in each production department. B. Calculate the manufacturing overhead cost per unit of finished product in a batch of 100 units which take direc labour hours in department A and three machine hours in department B to produce