For A5. Lumin please use 30,000 for Canteen cost (instead of 25,000)

A5. Lumin Lumin is a company which manufactures two types of light bulb, standard and bright for cars. The bulbs are produced by two departments: glass manufacture and assembly. The bulbs are first made on a high-speed automated production line and then are assembled by hand. The company also operates a canteen as a separate department. The company estimates that it will manufacture 4,500 standard and 4,000 bright lightbulbs in the coming year. Direct labour costs are 10 per hour. The following information has been estimated for each light bulb: Per light bulb Bright light bulb Standard light bulb 15 2 20 3 Materials Labour hours in machine department 1 1 Labour hours in assembly department Machine hours 2 3 Assembly Canteen Overhead information is as follows: Glass manufacture Total cost - 50,000 Number of 5 employees 64,000 10 25,000 2 Required: 1. Using the factory information above allocate, apportion and re-apportion the estimated costs to calculate the total estimated cost for each of Lumin's departments. 2. Calculate an appropriate rate for each department. 3. Calculate the cost of production for a standard and bright light bulb