The following is the budget of Superb Engineering Works for the year 2020

Factory overheads	Kshs 102,000
Direct labour cost	Kshs 138,000
Direct labour hours	195,000
Machine hours	90,000
Actual labour hours were	80,000
Actual machine hours were	70,000
Actual direct labour costs were	Kshs 90,000
Actual direct material costs were	Kshs. 85,000

Required

Determine the overhead application rate on the basis of

Direct labour hours (2 mks)

Direct labour cost (2 mks)

Machine hours (2 mks)

Overhead costs (2 mks)

Production cost (2 mks)