Monash Limited makes various types of metal shelving. Its budget for the current year are:

Expected productions 10,000 shelves

Expected direct labour hour 10,000 hours

Expected manufacturing overhead $1,000,000

Monash limited used an absorption/ traditional costing system and its total overhead cost is allocated based on the direct labour hours. At the end of the financial year, the following information was collected:

Direct labour hour 8000 hours

Manufacturing overhead $ 900,000

What wasactualoverhead rate of the year per direct labour hours?

The following extract of information is available concerning the four cost centres of AB Limited: Production cost centres _ Number of direct em 0'" ees -_n Number of indirect employees - Overhead cost $28,500 $18 300 $8,400 The overhead cost of the cafeteria department is to be re-allocated to the production cost centres on the basis of the number of employees in each production cost centre. After the re-apportionment, the total overhead cost of the packing department, to the nearest 5, will be