Please answer from 1.12 to 1.20

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A company uses an overhead absorption rate of per machine hour, based on 32 000 budgeted machine hours for the period. During the same period the actual total overhead expenditure amounted to R108 875 and 30 000 machine hours were recorded on actual production. By how much was the total overhead under or over absorbed for the period? a. Under absorbed R3 875 b. Under absorbed R7 000 c. Over absorbed R3 875 d. Over absorbed R7 000 e. Over absorbed R8 875 1.13 Electricity charges are allocated on the basis of: a. Number of light points b. Cost of machines c. Factory costs d. a and b e. b and 1.14 Employee welfare expenses are allocated on the basis of a. Labour hours b. Number of employees c. Machine hours d. Prime cost e. None of the above 1.15 Manufacturing costs consist of the following: a. Prime cost + manufacturing overheads b. Conversion cost + manufacturing overheads c. Direct materials + direct labour + manufacturing overheads d. a and c e. a, b and c 1.16 Prime cost is calculated as: a. Direct material + direct labour b. Direct material + direct manufacturing overheads c. Direct labour + direct manufacturing overheads d. Direct non-manufacturing overheads + direct manufacturing overheads e. Direct material + direct non-manufacturing overheads 1.17 Which of the following are part of the cost flows of a manufacturing firm? a. Direct costs b. Work in process c. Finished goods d. Cost of sales e. All of the above 1.18 The calculation of raw materials used in production is: a. Opening inventory - purchases + closing inventory b. Opening inventory + purchases closing inventory c. Opening inventory + purchases + closing inventory d. Opening inventory - purchases - closing inventory e. None of the above 1.19 Which of the following is not a manufacturing overhead? a. Factory utilities b. Indirect labour c. Admin costs d. Factory insurance e. Equipment rental cost 1.20 Manufacturing costs are also known as: a. Conversion costs b. Prime costs c. Product costs d. Indirect costs e. Direct costs