I also want to ask that is the total planned cost equivalent to "direct material +direct labor+overheads"?

X Y Z Production 4,000 units 2,000 units | 6,000 units Direct material cost $7 per unit | $4 per unit $9 per unit Direct labor requirements: Cutting department: Skilled operatives 3 hr/unit 5 hr/unit 2 hr/unit Unskilled operatives 6 hr/unit 1 hr/unit 3 hr/unit Machining department 1/2 hr/unit 1/4 hr/unit 1/3 hr/unit Pressing department 2 hr/unit 3 hr/unit 4 hr/unit Machine requirements: Machining department 2 hr/unit 1.5 hr/unit 2.5 hr/unit The business operates a full absorption costing system. The hourly wages for skilled and unskilled operatives employed in the cutting department are $16 and $10 per hour respectively. All operatives in the machining and pressing department are paid $12 an hour . Service cost center cost incurred for the benefit of Planned other cost centers, as follows: total Engineering Personnel overheads services services Product cost Cutting $121,000 15% 40% centers Machining $65,000 50% 30% Pressing $55,000 35% 10% Service cost Engineering $90,000 20% centers Personnel $50,000 Required: a) Prepare the overhead of the product cost center. b) Determine the predetermined overhead rate for each product cost center. c) Derive the total planned cost of: (i) One completed unit of product X. (ii) One incomplete unit of product Y, which has been processed by the cutting and machining departments but which has not yet been passed into the pressing department. (ili) One completed unit of product Z