Question 1 (10 marks - 2 marks each) You are working as Management Accountant at Sydney Sussex Street (SSS) Company. The company's 2019 books reveal the following pieces of information: Direct Labor (DL) cost - Budgeted Direct Labor (DL) cost - Actual Manufacturing overhead (MOH) costs - Budgeted Manufacturing overhead (MOH) costs - Actual Direct Labor (DL) Hours - Budgeted Direct Labor (DL) Hours - Actual $538,600 $548,100 $451,100 $439,100 29,100 28,300 SSS's Chief Management Accountant (CMA) asks you for the following information ('a' to 'e'). Required: Using the 2019 information in the above table, work out the following information for onward submission to the CMA (Round off all final answers to one decimal place): cost driver a) Budgeted MOH rate per unit of the cost driver if DL cost is used as the MOH cost allocation base b) Budgeted MOH rate per unit of the cost driver if DL hours is used as the MOH cost allocation base c) The MOH allocated amount when DL cost is used as the MOH cost allocation base d) The MOH allocated amount when DL hours is used as the MOH cost allocation base e) The MOH Over-or Under-applied amount when DL cost is used as the cost allocation base