a) A firm absorbs overheads on labour hours. In one period 11,500 hours were worked, actual over heads were $198,000 and there was $23,000 over-absorption. The overhead absorption rate per hour was:

b)Last month a manufacturing companys profit was $ 2,000, calculated using absorption costing principles. If marginal costing principles had been used, a loss of # 3,000 would have occurred. The company fixed production cost is $2 per unit. Sales last month were 10,000 units. What was last months production (in units)?

c)In a period, a company had inventory of 31,000 units of product G and closing inventory of 34,000 units. Profits based on marginal costing were $ 850,500 and profits based on absorption costing were $ 955,500. If the budgeted fixed costs for the company for the period were $ 1,837,500, what was the budgeted level of activity?

d)A finishing department absorbs production overheads using a direct labour hour basis. Budgeted production overheads for the year just ended were $268,800 for the department, and actual production overhead costs were $ 245,600. If actual labour hours works were 45,000 and production overheads were over-absorbed by $6400 what was the overhead absorption rate per hour?

e)A firm absorbs overheads on labour hours. In one period 11,500 hours were worked, actual over heads were $198,000 and there was $23,000 over-absorption. The overhead absorption rate per hour was: