A manufacturing company has prepared the following budgeted information for 2023. Budgeted activity levels include: Machine hours Labour hours Budgeted production -600000 units The company is machine intensive. The administrative overhead is to be absorbed as a percentage of total manufacturing cost. Required: (a) Prepare predetermined overhead absorption rates (P.O.A.R) for manufacturing overheads based upon: (i) Machine hours (ii) Labour hours (iii) Production units