Question 21 of 50 1.5 Points Ngwebedia Limited's manufacturing overhead is 40% of its total conversion costs. If direct labour is R39 000 and direct materials are R27 000, the manufacturing overhead is A. R58 500 B. R97 500 O C. R26 400 O D. R26 000 Reset Selection Question 22 of 50 1.5 Points MMM Limited uses a predetermined overhead recovery rate based on machine hours. Budgeted manufacturing overheads for the year amounted to R720 000, but the actual manufacturing overheads incurred was R738 000. During the year, the company absorbed R714 000 of manufacturing overheads on 119 000 actual machine hours. What is the company's predetermined overhead absorption rate? OOOO A. R6,00 per machine hour B. 97% of machine hours C. 103% of machine hours D. R6,05 per machine hour