Pentman Ltd offers a complete interior design service for homes owned by wealthy individuals. The business has the following estimates for next month: (Click here to view the estimate.) The business has received an enquiry about the interior design of a kitchen. It is estimated that it will take 120 direct labour hours to design and fit. It will also require materials costing 30,000. The business normally uses a direct labour hour basis of charging indirect cost (overheads) to individual jobs. 1. What will be the direct cost of designing and fitting the kitchen? 2. What is the overhead recovery rate per hour? 3. What will be the full (absorption) cost of designing and fitting the kitchen? All calculations to nearest pence. The direct cost of designing and fitting the kitchen = The overhead recovery rate per hour = The full (absorption) cost of designing and fitting the kitchen =