a) A medical practice in the private sector recovers overheads on chargeable consultancy hours. The budgeted overheads were $615,000, and the actual consultancy hours were 32,150 . Overheads were underabsorbed by $35,000. Suppose the actual overheads were $694,075; what was the budgeted overhead absorption rate per hour? (4 Marks) b) Why do many organisations prefer not to use actual figutes to calculate absorption rates, even though it isn't a precise measure and results in underabsorption or overabsorption? (3 Marks) c) The actual overheads of a business will rarely be the same as those charged to the production process on a predetermined basis - resulting in an underabsorption or verabsorption. So what are the factors responsible for the difference