Question3 (17 marks) Auto Repairs Ltd has prepared the following budgeted figures for its Maintenance Department for the month of May 2018: Hours 3000 5000 Costs N$ N$ Power 40 000 46 000 Direct Labour 30 000 50 000 Depreciation 16 000 16 000 Salaries 20 000 20 000 Materials 21 000 35 000 Indirect Labour 18 000 20 200 Inspection 14 000 15 200 For the month of May 2018, the actual hours worked were 4 000 and the following actual costs were incurred: N$ Power 44 000 Direct Labour 38 000 Depreciation 16 000 Salaries 20 400 Materials 30 000 Indirect Labour 20 000 Inspection 15 800 Requirement: a) Calculate the budgeted figures for the actual hours worked. (13 marks) b) Calculate the budgeted rate per hour, based on both 3 000 and 5 000 hours, and state why there may be a difference between the two rates. (4 marks)