Sky Ltd. is a manufacturing company. The production process is divided into two production departments: Assembly and Finishing. There is one service department, the Stores department, which is used only by the Finishing department. The relevant information for the year ahead is as follows: Total Overheads for all the departments: The following information is available about each department: Considering this information, which of the following statements is true? a. The Overheads Absorption Rate using labour hours for the Assembly department equals 210. b. The Overheads Absorption Rate using labour hours for the Finishing department equals 210. c. Total overheads allocated to the Assembly department equal 105,000 and total overheads allocated to the Finishing department equal 395,000. d. None of the answers is true