Illustration 10-OAR per hour Ballard ltd makes three products A,B and C. Each passes through two departments. Machining and Assembly Budgeted production in each department by each product Units Machining Assembly Product A 1,000 1 hr 1 hr Product B 2,000 2 hrs 0.5 hrs Product C 500 None 4 hrs Overheads are budgeted as follows Machining Assembly GHS 100,000 GHS 150,000 Required: Calculate the: a. machining department OAR per hour; b. Assembly department OAR per hour c. Blanket OAR per hour d. Overhead absorbed by Product B using a separate departmental overhead rate