William's utilizes the following basis to absorb its overhead cost for each job: Department A - Machine hours Department B Direct labour hours Department C - Direct material costs. The company estimates the following costs for the year ended December 2019: Department A Department B Department C Production overhead 18,000 27,000 15,000 (RM) Direct labour (RM) 8,250 10,200 6,400 Direct Material (RM) 7,000 10,500 15,250 Direct labour hours 9,500 11,000 16,000 Machine hours 4,000 6,295 900 Information for job no.9449 as follows: Department A Department B Department C B Direct Material (RM)|6.75 8.25 4.00 Direct labour (RM 18.50 12.00 5.50 Direct labour hours 7 9 5 Machine hours 3 10.5 You are required to: a. Calculate overhead absorption rate for each department. b. Calculate total overhead absorbed from each department. c. Calculate total cost of 70 unit produced. d. Determine the selling price if profit is 25% on total costs