The following budgeted data is for S. Williams Enterprise who manufactures and sells furniture. Be sure to round all figures to two (2) decimal places. (b) For one cost unit, the following information is available: Calculate the total costs of this unit using each of the absorption bases calculated in (a). [11 marks] (c) Cost Centre 1, the department that manufactures some of the cost units, comprises of a number of numerically controlled machine tools with semi-skilled operators. Over half of the cost center's overheads relate to machine depreciation. What basis of overhead absorption would you recommend for Cost Centre 1? Give TWO reasons for your choice. [3 marks] (d) Cost Centre 5 absorbs overheads on the basis of labour hours. The actual overheads for Cost Centre 5 is $122,514 but S. Williams Enterprises budgeted for $115,000. The direct labour hours budgeted is 11,200 hours. However, the records indicate that 11,850 was used during the period. i. Determine if the overheads for Cost Center 5 were over or under absorbed. [5 marks] ii. State THREE reasons why overheads may be over or under absorbed. [3 marks]