$\backslash$table$[[,$Standard,Deluxe$],[$Production and sales volumes $($units$),12000,24000],[$Selling price $($per unit$),$R$780,$R$1044],[$Direct labour hours per unit,$2,2\mathrm{.}5],[$Direct labour rate per hour,R$96,$R$96],[$Direct material cost per unit,R$244,$R$384]]$

An analysis of manufacturing overhead costs resulted in the following information:

$\backslash$table$[[,$R$],[$Machine set up costs,$87840],[$Special part handling cost,$72000],[$Customer invoicing costs,$34800],[$Product inspection cost,$75600],[$Total overheads,$270240]]$

$\backslash$table$[[,$Standard,Deluxe$],[$Number of special parts per unit,$1,4],[$Number of production set ups per year,$25,50],[$Number of sales invoices issued per year,$100,480]]$

FUjiTSU

$09$:$27$

Required

Calculate the overnead allocation rate for each product using activity$-$based costing with labour hours as a basis of allocation.