1. The production department of a National Detergents where detergents are produced, furnishes the following information for the month of January.

Material used	OMR 13,500
Direct wages	OMR 11,250
Labor hours worked	9,000
Hours of machine operation	7,500
Overhead cost	9,000

For a job order executed by department during the period, the relevant information further provided is:

Material used	OMR 1,500
Direct wages	OMR 800
Labor hours worked	800
Hours of machine operation	600

If you are the production head of the factory, how would you charge overhead to the job on order by using the following methods:

1. Percentage of direct materials cost
2. Percentage of labor hour cost
3. Direct labor hour rate
4. Machine hour rate

2. In the above problem, there are three elements of cost given, being the production head, classify and explain these three elements of cost based on controllability to the staff of production department.