45 Not yet answered Sun Pharma LLC produces three different products Shirts, Bags and Shoes. The product passes through three different departments. Estimated information of different departments are given below. Marked out of 1.0 Cutting Stitching Coloring Flag question Estimated factory overhead 550,000 720,000 450,000 Estimated direct labor hours 175,000 225,000 75,000 Question 46 Not yet The proportion of direct labor hours on three products in each department is as follows: Shirts Bags Shoes Cutting Stitching Coloring 15 12 8 9 8 15 6 3 Calculate departmental factory overhead absorption rate for Stitching department OMR 384 OMR 25.6 OMR 3.20 OMR192 When the costs, which cannot be directly traced to cost centers, are divided among them on a reasonable basis, this is called 4P