a)Using the direct method, allocate the budgeted costs of the support departments and calculate the total overhead cost for each production department. Calculate to 2 decimal places.

b)Calculate the departmental overhead rates for the Moulding Department (based on machine hours) and the Assembly Department (based on direct labour hours). Calculate to 2 decimal places.

c)Calculate the unit cost of Component Z, which consumes 3 hours in the Moulding Department and 6 hours in the Assembly Department. Calculate to 2 decimal places.

Denji \& Pochita Ltd has two production departments - Moulding and Assembly and three support departments - Information Technology, Quality Control and Machinery Maintenance. The company needs to allocate the support departments' costs to the production departments. The Moulding department operates six machines that are operational for 10 hours a day and these machinery are in operation for 250 days annually. The Assembly department utilises 40,000 direct labour hours annually The prime costs for Component Z is $80. The company collated the following information