1. There are some expenses as follows: - Direct materials 30 Direct labor 20 -In direct materials 10 Indirect labor 15 Factory repairs 45 Sales department repairs 15 -Administration department repairs 5 Factory depreciation 55 Based on the above-mentioned information, calculate the "cost" of a given product 2. Based on the given information, calculate the overhead deviations: Description Direct labor hours Product units Overhead (Rails) Real 196,000 Standard 180,000 2800 3000 95,000,000 90,000,000