TropiPlus Ltd. engages in various activities, including crafting expensive beach umbrellas. The company expects the following expenses for the upcoming month: Depreciation of machinery Direct labour cost Direct labour hours Direct materials cost Heating, cooling and power Indirect labour cost Indirect materials Machine hours Materials handling cost Other miscellaneous indirect production cost Rent $15,000 $22,500 1,500 hours $90,000 $3,500 $22,000 $3,750 750 hours 1,500 $2,000 $16,000 In response to a customer inquiry for a beach umbrella, the company anticipates that crafting this specific umbrella will demand 10 hours of direct labour and 20 square meters of umbrella fabric at a rate of $30 per square meter. The company's standard practice allocates overhead costs to each job based on direct labour hours. Required: (a) Calculate the direct costs of making the a beach umbrella (b) Calculate the total indirect costs of the company (c) Calculate the overhead recovery rate of the company. (d) Calculate the full (absorption) cost of making the umbrella. (e) Determine the full cost of a beach umbrella if the company uses machine hours as the basis for charging overheads, and the company requires six machine hours for this job. (4 marks) (4 marks) (4 marks) (4 marks) (4 marks)