9. A company makes three products in a period. Quantity Labour hours per unit (units) Product A 1,000 8 Product B 2,000 12 Product C 3,000 6 Total 6.000 Overheads for the period are 100,000 and they are absorbed on the basis of labour hours. What is the fixed overhead cost absorbed by a unit of Product A? (Show your computations) 10. A company's packing department has budgeted labour hours of 3,250 and budgeted overhead costs of 35,880. The actual labour hours were 3,175 and actual verheads were 35,544. the overheads for the period were under- absorbed or over-absorbed and by how much? (Show your computations)