3. The following information relates to the activities of a production department of a factory for a certain period: Materials issued Rs 36000 Direct wages Rs 30000 Direct labor hours worked 25000 hours Hours of machine operation 20000 hours Overheads chargeable to the department Rs 25000 If the cost of materials consumed on Job No. 253 is Rs. 2000 and labor cost amount to Rs. 1650. Ascertain the works cost by the following methods of allocating overheads: a) Percentage on direct wages b) Machine hour rate a) Direct labor hour rate Presume the labor hours worked for the job were 1650 hours and hours of machine operated for the job were 1200 hours