Barley Brindle produces a single product, Product B. One unit of product B has a prime cost of 6.20, which included one hour of direct labour at 6.20, and each unit uses 0.5 hours of machine time. Estimated production of Product B in 2013 is 60,000 units. Total production overheads are estimated at 218,000. Calculate the overhead recovery rates and total cost of production, based on:

a)Direct labour hours

b)Machine hours

c)Units of production