OVERHEADS AND JOB Exercise 3 for A summary of the budget data for the finishing department of a company is given below: Manufacturing overhead costs the 20x1 year Units of production Direct material costs Direct labour costs Direct labour hours Machine hours R5 714 724 2745 000 units R4 505 094 R5 160 112 1 342 000 hours 515 450 hours Required Determine the manufacturing overhead absorption rates under each of the following bases. Round off to the nearest two decimal places: 3.1 Units of production 3.2 Direct materials cost 3.3 Machine hours 3.4 Direct labour hours 3.5 Direct labour cost 3.6 Prime cost