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Example 2: The Alpha Manufacturing Company processed production through two department (i) Machining and (ii) Finishing. Overhead rates are predetermined on the basis of machine hours in the machine department and the direct labour wages in the finishing department. The figures for 2021/2022 based on which the overhead rates were arrived at are furnished below: Assuming that me producuon order svo. 1,140 consisted or 1 numbers oi rar ivo. r-100, prepare a cost sheet showing the unit cost of the part