4: Abdur Rahman's Company is planning to lounge Product for kids in coming Eidul Adha season. For the purpose of determining the product cost, the company has made the following assumptions Direct materials $5 per unit, Direct labor cost per hour is 510 and it takes 1.5 hours to make a single unit. The company estimated that 20.000 direct-labor hours would be needed to support the production for the season. Estimated total foed manufacturing overhead is $100,000 and variable manufacturing overhead per direct labor hour is $0.5. During the season, the actual manufacturing overhead of Abdur Rahman's Company was $195,000 with a total of 25.000 direct labor hours worked on jobs. Instructions: : 4 AlDetermine the product costs per yet for the new product. [5 Marks ] 41. Mohammad has finished his year 12 successful and got chance at University of technology Sydney for Bachelor of Business. While doing this managerial accounting course, one thing he just can not work why he has to distinguish between manufacturing our head and non manufacturing overhead also why has to estimate the overhead why cannot the use actual amount. Please provide him a brief suggestions Marks]