Illustration 2 Following data is available relating to a company for a certain month: Territory II 1 Selling expenses $7600 $4200 $6240 Distribution costs $4000 $1800 $2000 No. of units sold 16,000 6,000 10,000 Sales $76000 $28000 $52000 The company adopts sales basis and quantity basis for application of selling and distribution costs respectively. Compute: (a) the territory-wise overhead recovery rates separately for Selling and Distribution Costs, and (b) the amounts of selling and distribution costs chargeable to a consignment of 2,000 units of a product, sold in each territory at 4.50 per unit