3) Estimate factory * 560,000 ouer head Cost hour marketenance Estimate labour ## 980,000 Estimate Raw material d 100,000 Estimate direct labour # 300 000 hrs Estimate hour od 250,000 hrs Estimate 50,000 Clouts A calculate six absorbtion B) Calculate the Cost for Job ABY Z Using 2 basis c) state the quotation price to each cost gillen Minimum Unts basis # 2,000 Detail for Job deya RM $ 2,400 DLA 630 hrs DLH 440 his Mits