Ascalon Ltd has: a) Provided you with the following information: Moulding Painting Finshing Canteen Repairs Stores TOTAL Total overheads 70,000 80,000 50,000 35,000 40,000 10,000 285,000 There are three service cost centres which provide help to the other cost centres in the business as follows: Moulding Painting Finishing Canteen Repairs Stores repairs 40% 30% 15% 10% X 5% 100% canteen 30% 30% 20% X X 20% 100% stores 50% 25% 25% X X X 100% The hours used in each product cost centre are as follows: Moulding Painting Finishing Machine hours 50,000 30,000 5,000 Direct labour hour 20,000 15,000 10,000 Required: Calculate the Overhead Absorption Rate for the product cost centres