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The following data relates to a manufacturing company Budgeted Actual Rs RS Direct materials 100,000 150,000 Direct wages 250,000 275,000 Production overheads 250.000 350.000 Direct labour hours 50,000 55,000 One unit of product required input as following: Direct materials Rs 7000 Direct labour hours 800 Direct wages Rs4000 Calculate; DOAR using an appropriate base (i) Production overheads charged to the product (m) Product cost (iv) Any over (under) absorbed overheads