Nikon Ltd provides the following information relating to the activities of a production department for the month of January 2023 material used Rs 72,000, direct wages Rs 60,000, machines hours 20,000 hours, labours hours 24,000 hours overhead chargeable to the department Rs 48,000. the relevant data for carrying out one order in the month of February is given below- Material used Rs 4,000 Direct wages Rs 3300 Machine wages 1200 hours labour hours 1650 hours. Using rate of the month of January, prepare a comprehensive statement of cost for this order by using the following absorption of overheads (1) Direct labour hour (2) Percentage of direct wages (3) Machine hour rate