11 owing costs have bes HEN HEN has a single production process, for which the following coste estimated for the period ending 31st December Year 7: GH Material receipt and inspection costs 31,200 Power costs 39,000 Material handling costs 27,300 HEN makes three products - X, Y and Z. These products are made by group of employees, using power drills. The employees are paid GHR The following budgeted information has been obtained for the period endin December Year 7: hade by the same aid GH8 per hour period ending 318 Product Product Produe Production quantity (units) Batches of material 2,000 1,500 - 105 For each unit of product: Direct material (metres) 6 25 Direct material cost (GH) Direct labour (minutes) Number of power drill operations (per unit) Overhead costs are currently absorbed into the cost of production units using an absorption rate per direct labour hour. A factory-wide absorption rate is used for work in all the production departments. An activity based costing investigation has revealed that the cost drivers for the overhead costs are as follows: Material receipt and inspection: number of batches of material Power: number of power drill operations Material handling: quantity of material (metres) handled. Required: Calculate the cost driver rate for material handling