with explanation please.

H Bhd. is a manufacturer of a product A. The information to produce product A for year 2021 is as follows: Budgeted costs (RM) Direct materials @ RM4/kg 96,000 Direct labour @RM8/hour 60,000 Production overhead 52,500 You are required to: (a) Calculate the overhead absorption rate (OAR) product A based on the following basis of absorption: 1) Direct labour hours; and (11) Prime costs (to the nearest 2 decimal point). (4 marks) The company has received an order, Job 128 for product A in 2021. It is estimated that the usage of the prime costs for Job 128 are as follows: Direct materials : 30 kg Direct labour 12 hours (b) Calculate the production cost of Job 128 (to the nearest whole number) using the absorption rates calculated in (a) 1) and (a)(u) respectively. (4 marks) (c) Using the OAR based on direct labour hour, calculate the price to be quoted for Job 128 if the company wants a mark-up of 25% on the total costs. (2 marks) The following information is available for a production cost centre P in a factory for a period. Cost Centre P Budgeted costs RM28,556 Budgeted hours 1.210 machine hours Actual cost RM29,609 Actual hours 1,235 machine hours You are required to: (d) Calculate the over or under absorption of overhead for the period in Cost Centre P. (2 marks) (e) Explain briefly "over-absorption of overheads", and state the effects of "over-absorption of overheads on the expenses and profits for the period. marks) (2