Pluto Enterprises produces a product which passes through two processes. The details for a period were as follows: A Company produces items to order and had the following budgeted overheads for the year on normal activity levels. Selling and administrative overheads are \10 of Factory Cost. The company received an order for 500 widgets, made as Batch 2024 and incurred the following costs: Required: A. Calculate the OAR's for each department. (8 marks) B. Calculate the total cost of the Batch showing clearly: i. Prime Cost ii. Factory Cost iii. Total Cost of the Batch (13 marks) C. The unit cost and profit per assembly if selling price was \\( \\$ 300 \\) per assembly. (4 marks) D. Distinguish between job and batch costing, citing TWO (2) examples of industries that would employ each. (5 marks) (Total 30 marks)