please show workings

Acid male products and the following information relates to the band on the produse Product Primary man Directors 100 150 Director $50 Drweb A producten 1500 Number of 100 Pamber of parts Owed Dutput relatedove ha 300.000 Quality 120.000 Machi 100.000 Seller med over 100.000 Tob.000 ABC decubout houses for sporting point Recome the soudon ENG 90 PM Mande Opoint ABCLtd make products and y. The following information relates to the costs and production of the two products ProductX Product Direct materials E100 150 E90 5000 20 Direct labour E50 Direct labour hours 3 Annual production (units) 5000 Number of set ups per annum 10 Number of parts suppliers 20 Overheads Output related overheads 300 ODO Quality control 120,000 Machine set up overheads 100,000 Supplier related overheads 160.000 Total 680,000 ABC Ltd use direct labour hours as basis for apportioning voduction overheads Required: complete the solution below. x no answer The overhead absorption rate per direct labour hour is