A factory with three departments uses a single production over absorption rate, expressed as a percentage of direct wages cost been suggested that departmental overhead absorption rates w result in more accurate job costs. Set out below are budgeted a actual data for the previous period, together with information re to job no. 657. Direct Direct Production wages labour Mad overheads (000s) hours ho (000s) Budget: Department: A 25 10 000 40 000 120 B 100 50 000 10 000 30 C 25 25 000 75 Total 150 85 000 50 000 225 Actual: Department: A 30 12 000 45 000 130 B 80 45 000 14 000 28 C 30 30 000 80