Svercise 7 112 Ltd has the following cost data for the year 20x1: Production department Finishing department Description R100 000 R40 000 Materials used R160 000 R120 000 Diect labour costs R192 000 R80 000 Overheads 4000 hours Machine hours Required Calculate the following 1.1 The overhead rates to be used for the year 20x1, based on direct labour costs for the production department and machine hours for the finish- ing department 72 The total overheads to be applied to job 804, which amounted to R6 000 direct labour costs in the production department and 500 machine hours in the finishing department 113 The total cost of job 804, if the material cost for the job totalled R4 000 and the labour cost totalled R6 000 14 The over- or under-applied overheads for job 804 if the actual overheads applied to job 804 totalled R8 000 in the production department and R9 200 in the finishing department