Yeldem - Service Cost centres (Business School) Yoldom Lid makes microwaves. There are three production departments: machining assembly and finishing as well as two service departments maintenance and stores The actual costs incurred by Yelder Lid are as follows. Machining Assembly Finishing Maintenance Stores Direct materials $240,000 $160.000 E40.000 Direct wages E200,000 [150.000 [100,000 Indirect wages 19.000 CB.DO0 $8.000 E1 1.000 E8 000 Indirect materials 14 000 Factory overheads are. Business rates $30.000 Factory manager's salary 130,000 Heat and light 120,000 Depreciation of machinery E40.000 Production statistics are: Machining Assembly Finishing Maintenance Stores Personnel 20 15 10 Area (sq m) 8,000 4.000 4.000 1 000 3.000 Kilowall hours (000) 100 40 30 20 Machinery cost (FOOD) 100 50 50 Direct labour hours (D00) 40 30 20 Machine maintenance 600 200 hours Materials issued notes 1,800 1.000 500 100 from Stores Required: Required: B) Calculate the absorption rate based on direct labour hours for each production dopartment. (15 marks) b) A standard microwave uses 4, 3 and 2 direct labour hours in machining. assembly and finishing respectively. It all labour is paid $5 per hour and the cost of materials for one microwave is $48, what is the total production cost of ong microwave? (10 marks)