2.1 Cetiv Ptd. Ltd. produces helmets as shown in Figure 2.1. Table 2.1 shows the direct costs for each unit of the helmet. Figure 2.1 Product Helmet Table 2.1: Direct costs of helmet. Direct machine Direct labour Direct material Hour per unit Cost per hour Hour per unit Cost per hour cost per unit 1.5 hour RM60 2.5 hours RM80 RM90 Table 2.2 shows overhead costs as budgeted/estimated by the company and will be used in costing. It is based on producing 800,000 units helmet. Table 2.2: Overhead costs Fuel & energy Operation Management Management Security RM 160.000 RM 240,000 RM 500.000 RM 500.000 RM 300,000 a) Overhead apportionment is based on direct labour hour. Analyze this problem and determine the overhead absorption rate per direct labour hour. (Calculate to two decimal points) (2 marks) b) A customer ordered a batch of 100 units of helmets. Calculate the total cost of 100 units of the helmets using absorption method