Bookdon plc manufactures three products, X, Y and Z, in two product cost centres: a machine shop and a fitting section; it also has two service cost centres: a canteen and a machine maintenance section. Shown below are next year's planned production data and manufacturing cost for the business. Production Direct materials Direct labour 4,200 units 11/unit 6,900 units 14/unit 1,700 units 17/unit Machine shop Fitting section 6/unit 12/unit 6 hr/unit 4/unit 3/unit 3 hr/unit 2/unit 21/unit 4 hr/unit Machine hours Planned overheads are as follows Fitting section Machine Machine shop Canteen Total maintenance 90,380 17,000 19,470 16,600 26,650 Allocated overheads 27,660 Rent, rates, heat and light Depreciation and insurance of equipment 25,000 Additional data: Machine Shop Machine Fitting section Canteen maintenance Gross book value of equipment Number of employees 18 Floor space occupied 3,600 sq m 75,000 14 1,400 sq m E30,000 4 1,000 sq m 45,000 4 800 sq m 150,000 All machining is carried out in the machine shop. It has been estimated that approximately 70 per cent of the machine maintenance section's cost is incurred servicing the machine shop and the remainder servicing the fitting section Required (a) Calculate the following planned overhead absorption rates: (i) A machine hour rate for the machine shop. (ii) A rate expressed as a percentage of direct wages for the fitting section. (b) Calculate the planned full cost per unit of product X