A production center has three production departments, A, B and C. Budgeted production overhead costs for the next period are as follows: Factory rent 60,000 Equipment depreciation 80,000 Insurance 20,000 Heating and lighting 18,000 Indirect materials: Department A 7,000 Department B 6,600 Department C 9,400 Indirect labour: Department A 40,000 Department B 27,000 Department C 20,000 Note: 1. Insurance costs relate mainly to health and safety insurance, and will be apportioned on the basis of the number of employees in each department. 2. Heating and lighting costs will be apportioned on the basis of volume. Other relevant information is as follows: Total Department Department Department A B C Direct labour hours 18,000 8,000 6,000 4,000 Number of employees 50 20 16 14 Floor area (square metres) 1,200 300 400 500 Cost of equipment 1,000 200 600 200 ($000s) Volume (cubic metres) 18,000 8,000 6,000 4,000 (a) Calculate the overhead costs for each production department. (b) Calculate overhead absorption rate for the period for each department, assuming that a separate direct labour hour absorption rate is used for each department. () Calculate overhead absorption rate for the period, assuming that a single factory-wide direct labour hour absorption rate is used.