IceeBee61 Manufacturers uses activity based costing model to compute product costs. During the coming year the company expects to produce 25000 units of Reg model and 6500 units of Super Model. Data on these products is as follows:

Cost Center	Cost Driver	Level of activity			Estimated overheads (K)
		Reg	Super	Total
Labour	Direct labour hours	8000	2000	10000	80000
Machine setup	Number of set ups	500	900	1400	420000
Product testing	Number of tests	6400	1600	8000	600000
General factory	Machine hours	30000	15000	45000	90000
Total					1190000

1. In a tabular format, calculate the Overhead absorption rates for each cost center [14 Marks]
2. In a tabular format, calculate the total overhead cost assigned to each product [20Marks]
3. Calculate the overhead cost to be included in the cost of each unit. [6 Marks]