Question 2 ABC Ltd has a single manufacturing process of which the following overhead cost estimates are available for the period ending 31 December 20X2: R Raw materials receiving and inspection cost 18 720 23 400 Electricity Materials handling cost Total 16 380 58 500 Three products, namely A, B and C, are manufactured by labourers. The raw material arrives in bundles and is then processed further using electrical drills, which are operated by hand. The labourers are paid a wage of R50 per hour. The following estimates are applicable for the period ending 31 December 20X2: Units manufactured Product A 2 200 Product B Product C 1650 880 Raw material received (total bundles) 11,00 6,00 18,00