31. A company manufactures two types of table, one with a natural finish and the other with a laminate finish. Each table has first to be cut and is then polished. The company's management accounts for July 20X2 include the Natural table Laminate table cutting polishing Budgeted hours per unit Natural A. 20 B. 40 C. 50 D. 70 4 1 Budgeted production 220 280 Budgeted hours per unit Laminate 4 5 Total budgeted overhead 10,000 16,200 What is the overhead content included in the standard cost card for the saminate table, assuming that overheads are absorbed on the basis of hours in cutting and polishing