The following is the budget of Superb Engineering Works for the year 2022

Factory overheads	Kshs 62,000
Direct labour cost	Kshs 98,000
Direct labour hours	155,000
Machine hours	50,000
Actual labour hours were	40,000
Actual machine hours were	30,000
Actual direct labour costs were	Kshs 50,000
Actual direct material costs were	Kshs 45,000

Required

a) Determine the overhead application rate on the basis of

i. Direct labour hours

ii. Direct labour cost

iii. Machine hours, and

iv. Overhead costs

v. Production cost