FINGAL Ltd. A small "Specialist Assemblies" Manufacturer has the following budgeted overheads for the year, based on normal production levels: Department Budgeted Overhead Absorption Overhead Hours Base Machining GHS76,000 3,750 Machine Welding GHS25,550 1,795 Labour Assembly GHS12,500 750 Labour Selling and Administrative Overheads are 45% of Factory Cost. An Order for 1,250 Unit Assemblies incurred the following costs: 63 Materials: Labour: GHS4,553 735 Hours Machining Shop at GHS7.65 per hour 400 Hours Welding Shop at GHS6.75 per hour Expenses: Machine Hours: 150 Hours Assembly Shop at GHS4.25 per hour. GHS2,550 paid for Governmental Test and Certification workings The time booked in the Machine Shop was 930 Machine Hours. YOU ARE REQUIRED TO: Part A Calculate the Total Cost of the Batch of 1,250 Unit Assemblies, and the Cost Per Assembly and the 1. 2. 3. Profit Per Assembly if the Selling Price was GHS75 per assembly.