1. (a) Describe the categories of manufacturing costs in an agribusiness firm. (6 Marks) (b) Explain the roles of Overhead Control Account and the Overhead Applied Account in manufacturing accounting. (3 Marks) (c) Assuming that the total annual factory overhead costs of a small-scale peanut butter manufacturing firm are K250, 000 and the basis for apportioning overheads is the direct labour hours. The annual direct labour hours are 150,000 and monthly hours are 1,500. You are required to calculate the overhead application rate and the monthly apportionment of overhead costs. (4 Marks) (d) State any other bases or criteria a Factory Manager can use to apportion overhead costs in a manufacturing process