JIM Ltd has identified the following overhead costs and cost drivers for next year Expenses /cost Selling cost Administration Cost Manufacturing overhead cost Utilities cost [factory] Cost Driver Direct Labour Hours Machine Hours Expected (cost) $ 55,000 35,000 38,000 22,000 Ef actual transactions) 3500 9.000 JIM Ltd has identified the following overhead costs and cost drivers for next year Expenses /cost Selling cost Administration Cost Manufacturing overhead cost Utilities cost [factory] Cost Driver Direct Labour Hours Machine Hours Expected (cost) $ 55,000 35,000 38,000 22,000 Ef actual transactions) 3500 9.000