CENT Led produces a range of products Manufacturing is undertaken using one of two processes the Upha and the Omega Procesies. All of the products are manufactured in batches. The current pricing Xolicy has been to abort all overheads using direct labour hours to obtain total cout. A recent detailed nalysis has examined overhead cort, the results are: Analysis of overhead costs Cent per month Monthly volume Alpha Process Cost 192,000 960 boun Omega Process Cost 89.00 2.560 hours Set cost 85.00 530 - Handling charges 91.200 380 movements Other overheads 101,400 (see below) Total overhead costs 560.000 There are 240 detalle.cach month we af KENT's products are a Til and a GR 27. JT10ls are produced by the Alpha Process in a imple operation. GR27s manufactured by the Omega Process. Both products are sold bathemat stails of the two products are JT1103 CR7 Monthly volume 1.000 metres 500 metres Hanch size 1.000 metres 50 metres Processing time per barch Alpha 100 hours Omnia 25 hours Set-ups per batch 1 st 2 sets Handling charges par batch ovement Smovements Materials permetre [16 15 Direct labour permetre (Director) hour Sirect labour is paid at 16 per hour. 2. The overhead allocation rate per metrs, usign the traditional costing system based on direct abeer hours, is equal to 280 O 125 140 62.5 CENT Led produces a range of products Manufacturing is undertaken using one of two processes the Upha and the Omega Procesies. All of the products are manufactured in batches. The current pricing Xolicy has been to abort all overheads using direct labour hours to obtain total cout. A recent detailed nalysis has examined overhead cort, the results are: Analysis of overhead costs Cent per month Monthly volume Alpha Process Cost 192,000 960 boun Omega Process Cost 89.00 2.560 hours Set cost 85.00 530 - Handling charges 91.200 380 movements Other overheads 101,400 (see below) Total overhead costs 560.000 There are 240 detalle.cach month we af KENT's products are a Til and a GR 27. JT10ls are produced by the Alpha Process in a imple operation. GR27s manufactured by the Omega Process. Both products are sold bathemat stails of the two products are JT1103 CR7 Monthly volume 1.000 metres 500 metres Hanch size 1.000 metres 50 metres Processing time per barch Alpha 100 hours Omnia 25 hours Set-ups per batch 1 st 2 sets Handling charges par batch ovement Smovements Materials permetre [16 15 Direct labour permetre (Director) hour Sirect labour is paid at 16 per hour. 2. The overhead allocation rate per metrs, usign the traditional costing system based on direct abeer hours, is equal to 280 O 125 140 62.5