Question 4 Quality Bhd. has two departments, P and Q, and for period 3 has prepared the following production overhead budgets for an output level of 110,000 units: Department P Q Production Overhead RM225,000 RM175,000 Expected production hours 7,500 7,000 During period 3, actual results were as follows for an output level of 117,500 units: Department P Q Production Overhead RM229,317 RM182,875 Production hours 7,950 7,280 You are required to: (a) Calculate predetermined departmental overhead absorption rates for Department P and Department Q, based on production hours for period 3. (b) Calculate the under/over-absorption of overheads for each department for period 3. (c) Suggest one (1) possible reason for the value of under/over-absorbed overheads