JOB "A" Costs for the Month of September Production and sales of Hats Production and sales of Chains 15 units 10 units Direct Material #Sheets of paper used to make HATS #Sheets of paper used to make CHAINS #stickers to make HATS stickers to make CHAINS I per unit $ 0.05 per sheet $ 0.05 per sheet 4 per unit $ 0.01 each 8 per unit $ 0,01 cach Hats 2.500 Direct Labor HOURS Cutting labor hours Assembly labor hours Finishing labor hours Total Direct Labor Hours (September) Chains 1.500 3,000 1.500 6,000 Total hours 1.500 5.500 4.000 11,000 2.500 5.000 Hats Chains Total Direct Labor COSTS Cutting labor Assembly labor Finishing labor TOTAL DIRECT LABOR COSTS Cost per hour $ 15.00 $ 15.00 $15.00 hours Manufacturing Overhead (TOTALS) Quality control hours 320 Indirect labor -- Supervisor 360 Other indirect labor (stockroom, materials960 handling) Depreciation on tape machines $1,000 hours $40.00 per hour $ 60,00 per hour hours $15.00 per hour $2,000 Depreciation on stapling machines Depreciation on cutting machine Rent and taxes on the factory $3,000 per month per month per month per month per month $10,000 Utilities $1,500 Staples Tape $100 $150 (b) Shahira Osama, the company CEO, has asked you to help in identifying some other method for allocating overhead in the determination of product cost. Identify at least one other possible way of allocating the overhead and hence RECALCULATE the product cost of the job "A