3.(job costing) PT. Cinema 22, a cinema company has 2 departments with data 2019 budget as follows: Department of Cinema Material usage IDR 2,000,000 Direct labor costs IDR 10,000,000 Indirect overhead costs IDR 25,000,000 Showtimes 100,000 hours Department of Cale IDR 20,000,000 IDR 3,800,000 IDR 1.500,000 Order portions 1000 servings PT. Cinema 22 allocates indirect overhead costs based on broadcast hours for the Cinema department, and allocation based on the number of orders for Caf department. a. What is the indirect overhead budget rate in the Cinema department and the department Cafe? b. In the current year 2019, the actual data are known as follows: Department of Cinema Department of Cafe Material usage IDR 1,975,000 IDR 25,400,000 Direct labor costs IDR 11,900,000 IDR 3,525,000 Showtimes 95,500 hours Serving portion 1,050 servings Calculate the allocation of indirect overhead costs for each department c. Use the data in question b. Calculate the unit cost for the cinema department and the caf department d. If at the end of 2019, actual data on indirect overhead costs are in the Department Cinema is IDR 24,000,000 and the actual indirect overhead costs are at Caf Department is IDR 1,550,000, what is the over / under allocated in each of these departments