Winter Ltd. has two support departments, HR, and Finance and two production departments, PA and PB. Budgeted manufacturing overhead costs and budgeted activity in the debartments for the nurrant wann... -1. . Whime Ltu. uses the direct method to allocate support department costs to production departments. The overhead cost of the HR department is allocated based on square metres occupied. The overhead cost of the Finance department is allocated based on the number of employees. Predetermined overhead rates in both production departments are based on labour hours. The product produced by Winter Ltd. is called 009 and requires 5 labour hours per unit in the PA department and 3 labour hours per unit in the PB department. Prime cost of the product is $40 per unit and Winter Ltd. prices its product at full production cost plus 150% as profit margin. Required: 1. Allocate the support departments overhead costs to the production departments and calculate the total budgeted manufacturing overhead cost of each production department. 2. Calculate the predetermined manufacturing overhead rate of the PA and PB departments (round amounts to two decimal places). 3. Calculate the per unit selling price of product 009 (round amount to nearest whole number)