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1 Data relating to cost centre 25 for period 10 are as follow: Total Direct Material used GHC 60,000 Total Direct Wages GHC 32,000 Total

1 Data relating to cost centre 25 for period 10 are as follow: Total Direct Material used GHC 60,000 Total Direct Wages GHC 32,000 Total Overhead for the period GHC 120,000 Total Machine Hours 24,000 Total Direct Labour Hours for the period 16,000 Required a. Compute five rates by which the overhead might be absorbed, assuming the total units-produced is 5,000 b. Cost unit X has been produced in cost centre 25 and the following details recorded: (10 marks) Cost unit X Direct materials used GHC 460 Direct wages GHC 550 Direct Labour hours Machine hours 240 340 Required Calculate the various costs of unit X using each of the absorption bases calculated in (a) above. (10 marks)

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