The following information for the year 2019 is provided by Tromben Ltd: Question 1 - Identification of types of costs From the information provided, calculate the following costs: $5,200,000 100 000 hours 80 000 hours Total direct costs Total overhead costs Total manufacturing costs Total non-manufacturing costs Total sales revenue Direct labour hours Machine hours Costs: Depreciation: factory equipment Depreciation: factory building Depreciation: administration equipment Direct materials Factory electricity Sales commission (5% sales revenue) Indirect labour Machine and maintenance repairs General administration Direct labour Interest Lubricants and cleaning materials factory Rent marketing and sales office Other miscellaneous production costs Quality control costs Total full costs Labour rate ($/DLH) $280,000 $720,000 $60,000 $500,000 $130,000 $260,000 $300,000 $78,000 $120,000 $2,000,000 $20,000 $10,000 $12,000 $24,000 $30,000 Question 2 - Calculation of OH rates Calculate the total overhead rates using: a) DL hours as the cost driver b) Machine hours as the cost driver a) Rate based on DL hours b) Rate based on machine hours