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Service Costing Tropico Services is a landscaping firm located in Nadi. The following costs were incurred in the firm's contract to beautify the local hotels: Direct material $4800 Professional labour $13 000 The firm's budget for the year included the following estimates: Budgeted overhead $900 000 Budgeted professional labour $600 000 REQUIRED: Show ALL workings 1. Determine the annual budgeted overhead rate that will be used to apply overhead to contracts, based on the professional labour cost. 2 marks