Aviation Ltd undertakes a range of work, including making cabinets to store drones on a made to measure basis. The following costs are expected to be incurred by the company during the next month: Indirect Labour cost 25,000 Direct Labour time 4,000 hours Depreciation (wear and tear) of machinery $9,000 Rent and Rates 15,000 *Direct labour costs 120,000 Utilities costs 6,000 Machine time 2,000 hours Indirect Materials $1,500 Other miscellaneous indirect costs 600 Direct materials cost 27,000 * All direct labour is paid at the same hourly rate. The company has received an inquiry about a special order of cabinets. It is estimated that the order will take 20 direct labour hours to make and will require 30 square metres of steel which costs $90 per square metre. Required: a. What is the full cost of making the special order of cabinets if the company uses a direct labour hour basis of charging overheads to individual jobs? b. What is the full cost of making the special order of cabinets if the company uses a machine hour basis of charging overheads and if it is expected to take 12 machine hours (as well as 20 direct labour hours)? c. Which one of these two costs for this order is the correct one or simply the better one and why? Discuss reasons for your answer evaluating each method. d. What other method of costing, other than full cost, might the business consider using and why?